GroundRules
IC 6-2.5-3.5-8: "Purchase or shipment"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 3.5. Collection of Use Tax on Gasoline
Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:
(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or
(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.
Collected 2026-09-09T01:51:39Z. Source file · JSON