{"data":{"id":"us-in/ic-6-6-1.1-301","jurisdiction":"us-in","citation":"IC 6-6-1.1-301","heading":"Exemptions","body":"Sec. 301. The following transactions are exempt from the gasoline tax:\n(1) Gasoline exported from Indiana to another state, territory, or foreign country.\n(2) Gasoline sold to the United States or an agency or instrumentality thereof.\n(3) Gasoline sold to a post exchange or other concessionaire on a federal reservation within Indiana; however, the post exchange or concessionaire shall collect, report, and pay to the administrator any tax permitted by federal law on gasoline sold.\n(4) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways.\n(5) Gasoline received by a licensed distributor and thereafter lost or destroyed, except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-301","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1246f11d1f200b8f6b702dd3631abd18e76567c27f39a9e56a00dd0c67dd398f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-209","next":"us-in/ic-6-6-1.1-302"},"notice":"GroundRules: Original legal text. Not legal advice."}