IC 6-6-13-7: Exempt entities

Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by:

(1) the United States or an agency or instrumentality of the United States;

(2) the state of Indiana;

(3) the Indiana Air National Guard;

(4) a common carrier of passengers or freight; or

(5) a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.