(a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect:

1. (1) an excise tax on or measured by the sale, receipt, distribution, or use of gasoline; or
2. (2) an excise, privilege, or occupational tax on the business of manufacturing, selling, or distributing gasoline.

(b) The provisions of subsection (a) may not be construed as to relieve a distributor or dealer from payment of a state tax or state store license.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.51; P.L.192-2002(ss), SEC.134.