{"data":{"id":"us-in/ic-6-2.5-5-51","jurisdiction":"us-in","citation":"IC 6-2.5-5-51","heading":"Special fuel","body":"Sec. 51. (a) As used in this section, \"special fuel\" has the meaning set forth in IC 6-6-2.5-22.\n(b) As used in this section, \"heating oil\" has the meaning set forth in IC 6-6-2.5-12.\n(c) Except for heating oil, the sale of special 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#6-2.5-5-51","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c90a135593940784bf15404040ae2923bd61539a079eb887d10f6e667d03c18b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-50","next":"us-in/ic-6-2.5-5-52"},"notice":"GroundRules: Original legal text. Not legal advice."}