Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103; IC 6-6-2.5-22

Sec. 9. (a) "Special fuel" means all combustible gases and liquids except gasoline (as defined in IC 6-6-1.1-103), including biodiesel, blended biodiesel, and natural gas products, that are:

1. (1) suitable for generation of power in an internal combustion engine; or
2. (2) used exclusively for heating, industrial, and farm purposes other than for the operation of motor vehicles.

(b) For purposes of IC 6-6-2.5, "special fuel" does not include:

1. (1) gasoline (as defined in IC 6-6-1.1-103);
2. (2) gasohol;
3. (3) ethanol produced, stored, or sold for the manufacture of or compounding or blending with gasoline;
4. (4) alternative fuels;
5. (5) kerosene; and
6. (6) jet fuel (if the purchaser of the jet fuel has provided to the seller proof of the purchaser's federal jet fuel registration at or before the time of sale).

(Department of State Revenue; Reg 6-6-2.1-103(h)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 292; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2179; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)