{"data":{"id":"us-in/ic-6-6-13-7","jurisdiction":"us-in","citation":"IC 6-6-13-7","heading":"Exempt entities","body":"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:\n(1) the United States or an agency or instrumentality of the United States;\n(2) the state of Indiana;\n(3) the Indiana Air National Guard;\n(4) a common carrier of passengers or freight; or\n(5) a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 13. Aviation Fuel Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-13-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"515544591710468dd92bc6e929660df8592a867c91a533654776201e0735476e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-13-6","next":"us-in/ic-6-6-13-8"},"notice":"GroundRules: Original legal text. Not legal advice."}