GroundRules
IC 6-2.5-5-51: Special fuel
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 5. Exempt Transactions of Retail Merchant
Sec. 51. (a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22.
(b) As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12.
(c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.
Collected 2026-09-09T01:51:39Z. Source file · JSON