Ind. Admin. Code tit. 45, r. 12-3-2
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301
Sec. 2. (a) Gasoline sold to the United States government, an agency of the United States government, or an instrumentality of the United States government is exempt.
(b) Gasoline sold to a person acting on behalf of or contracted with the United States government or an instrumentality of the United States government, or both, is not afforded this exemption.
(Department of State Revenue; Reg 6-6-1.1-301(2)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2318; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)