45 IAC 12-8-11.1 - Refund for tax paid on gasoline purchased for proportional use

Authority: IC 6-8.1-3-3

Affected: IC 6-4.1; IC 6-6-1.1-903

Sec. 11.1.

(a) A gasoline taxpayer is entitled to a proportional use refund for tax paid on the use of gasoline for a commercial purpose when:

(1) the gasoline is placed into the fuel supply tank of the taxpayer's motor vehicle, which has a common fuel supply reservoir for both locomotion on a public highway and a commercial purpose;

(2) the commercial purpose is exempt from the gasoline tax; and

(3) the person is the purchaser of the gasoline and has paid the gasoline tax thereon.

For purposes of the exemption, the gasoline used for the commercial purpose other than locomotion of the motor vehicle must be used in Indiana.

(b) For purposes of subsection (a), proportional use refunds are presumed to be in the following amounts for gasoline placed into the common fuel supply tank of the following vehicles and consumed on Indiana highways:

(1) For tank trucks, twenty-four percent (24%) of gasoline placed into the fuel supply tank that operates both pumping equipment and the engine propelling the motor vehicle.

(2) For sanitation trucks, forty-one percent (41%) of gasoline placed into the fuel supply tank that operates both the refuse collection equipment and the engine propelling the motor vehicle.

(3) For refrigeration trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the refrigeration equipment and the engine propelling the motor vehicle.

(4) For mobile cranes, forty-two percent (42%) of gasoline placed into the fuel supply tank that operates both the crane and the engine propelling the motor vehicle.

(5) For bulk feed trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the pumping equipment and the engine propelling the motor vehicle.

(6) For milk tank trucks, thirty percent (30%) of gasoline placed into the fuel supply tank that operates both the pumping equipment and the engine propelling the motor vehicle.

(7) For lime spreader trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the spreading equipment and the engine propelling the motor vehicle.

(8) For spray trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the spraying equipment and the engine propelling the motor vehicle.

(9) For seeder trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the seeding equipment and the engine propelling the motor vehicle.

(10) For leaf trucks, twenty percent (20%) of gasoline placed into the fuel supply tank that operates both the shredding equipment and the engine propelling the motor vehicle.

(11) For boom trucks or block booms, twenty percent (20%) of gasoline placed into the fuel supply tank that operates both the boom equipment and the engine propelling the motor vehicle.

(12) For service trucks with a jackhammer or pneumatic drill, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the jackhammer or pneumatic drill and the engine propelling the motor vehicle.

(13) For trucks with a power take-off hydraulic winch, twenty percent (20%) of gasoline placed into the fuel supply tank that operates both the hydraulic winch and the engine propelling the motor vehicle.

(14) For wreckers, ten percent (10%) of gasoline placed into the fuel supply tank that operates both the hoist and the engine propelling the motor vehicle.

(15) For semitractor wreckers, thirty-five percent (35%) of gasoline placed into the fuel supply tank that operates both the hoist and the engine propelling the motor vehicle.

(16) For car carriers with a hydraulic winch, ten percent (10%) of gasoline placed into the fuel supply tank that operates both the hydraulic winch and the engine propelling the motor vehicle.

(17) For dump trucks, twenty-three percent (23%) of gasoline placed into the fuel supply tank that operates both the dump mechanism and the engine propelling the motor vehicle.

(18) For semitractor and dump truck trailer combinations (commonly referred to as dump trailers), fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the dump mechanism and the engine propelling the motor vehicle.

(19) For semitractor and trailer combinations (commonly referred to as tank transports), fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the pumping equipment and the engine propelling the motor vehicle.

(20) For pneumatic tank trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the pumping equipment and the engine propelling the motor vehicle.

(21) For sanitation receptacle carriers (commonly referred to as sanitation dump trailers), fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the winching or dumping mechanism and the engine propelling the motor vehicle.

(22) For line trucks or aerial lift trucks, twenty percent (20%) of gasoline placed into the fuel supply tank that operates both the lift equipment and the engine propelling the motor vehicle.

(23) For digger-derrick trucks, twenty percent (20%) of gasoline placed into the fuel supply tank that operates both the other commercial equipment and the engine propelling the motor vehicle.

(24) For sewer cleaning trucks, sewer jets, or sewer vactors, thirty-five percent (35%) of gasoline placed into the fuel supply tank that operates both the cleaning equipment and the engine propelling the motor vehicle.

(25) For hot asphalt distribution trucks, ten percent (10%) of gasoline placed into the fuel supply tank that operates both the distribution equipment and the engine propelling the motor vehicle.

(26) For snow plow trucks, ten percent (10%) of gasoline placed into the fuel supply tank that operates both the plow and the engine propelling the motor vehicle.

(27) For carpet cleaning vans, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the cleaning equipment and the engine propelling the motor vehicle.

(28) For salt spreaders or dump trucks with spreaders, fifteen percent (15%) of gasoline placed into the fuel supply tank that operates both the spreading equipment and the engine propelling the motor vehicle.

(29) For sweeper trucks, twenty percent (20%) of gasoline placed into the fuel supply tank that operates both the sweeping equipment and the engine propelling the motor vehicle.

(30) For bookmobiles, twenty-five percent (25%) of gasoline placed into the fuel supply tank that operates both the other commercial equipment and the engine propelling the motor vehicle.

(31) For buses, ten percent (10%) of gasoline placed into the fuel supply tank that has a common fuel reservoir which operates both the other commercial equipment and the engine propelling the motor vehicle.

(32) For fire trucks, forty-eight percent (48%) of gasoline placed into the fuel supply tank that operates both other commercial equipment and the engine propelling the motor vehicle.

(33) For super suckers, ninety percent (90%) of gasoline placed into the fuel supply tank that operates both other commercial equipment and the engine propelling the motor vehicle.

(34) For ready mix concrete trucks, thirty percent (30%) of gasoline placed into the fuel supply tank that operates both the concrete mixing equipment and the engine propelling the motor vehicle.

(c) Notwithstanding the provisions of subsection (b), the administrator may grant a greater refund to a taxpayer whose motor vehicles consume greater portions of fuel from a common fuel reservoir for a commercial purpose after:

(1) a showing by the gasoline distributor or gasoline consumer of the portion of gasoline used for the operation of equipment other than locomotion on the public highway; and

(2) presentation of documents and information as requested by the administrator.

(d) Notwithstanding the provisions of subsection (b), the administrator may grant a proportional use refund to a taxpayer whose vehicle is not listed in subsection (b) after:

(1) a showing by the gasoline distributor or gasoline consumer of the portion of gasoline used for the operation of equipment other than for locomotion on the public highway; and

(2) presentation of documents and information as requested by the administrator.

(e) A person whose vehicle is referenced in subsection (b), or meets the requirements of subsection (c) or (d), may apply for a refund under this section, as long as the vehicle meets one (1) of the following conditions:

(1) The vehicle has a declared gross weight of twenty-six thousand (26,000) pounds or less.

(2) The vehicle is used in combination and the gross weight or the declared gross weight of the combination is twenty-six thousand (26,000) pounds or less.

(3) The vehicle has a declared gross weight greater than twenty-six thousand (26,000) pounds, but it is not required to be licensed under IC 6-4.1.

Notes

45 IAC 12-8-11.1

Department of State Revenue; Reg 6-6-1.1-9037(010); filed Apr 30, 1986, 3:32 p.m.: 9 IR 2190; filed Mar 6, 1991, 2:20 p.m.: 14 IR 1372 Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA