Ind. Code § 6-6-2.5-4
"Bulk end user"
As added by P.L.277-1993(ss), SEC.44.
As used in this chapter, "bulk end user" means a person who receives into the person's own storage facilities at least two hundred forty thousand (240,000) gallons annually of special fuel for the person's own consumption.
As added by P.L.277-1993(ss), SEC.44.