{"data":{"id":"us-in/ic-6-2.5-3.5-8","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-8","heading":"\"Purchase or shipment\"","body":"Sec. 8. As used in this chapter, \"purchase or shipment\" means a sale or delivery of gasoline, but does not include:\n(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or\n(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f0b0205574e920c2d60646387d37ac217be65cfa464a3195d2dd4393894bb688","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-7","next":"us-in/ic-6-2.5-3.5-9"},"notice":"GroundRules: Original legal text. Not legal advice."}