{"data":{"id":"us-in/ic-6-2.5-5-49","jurisdiction":"us-in","citation":"IC 6-2.5-5-49","heading":"Aviation fuel","body":"Sec. 49. (a) As used in this section, \"aviation fuel\" refers to:\n(1) gasoline used to power an aircraft;\n(2) jet fuel; or\n(3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).\n(b) A transaction involving aviation fuel is exempt from the state gross retail tax.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-49","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b8b15770fcd3c88c1a496dbd5007fae87fd4f6a16226a40ba90706af0db05ce3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-48","next":"us-in/ic-6-2.5-5-49.5"},"notice":"GroundRules: Original legal text. Not legal advice."}