Sec. 3. As used in this chapter, "fueling station" refers to tangible property (other than a building and its structural components) that:
(1) consists of:
(A) a tank or other storage unit;
(B) a pump or other dispensing equipment; and
(C) other components; and
(2) is used by:
(A) a person engaged in the business of selling motor fuel at retail, to enable motor fuel to be dispensed directly into the fuel tank of a customer's motor vehicle;
(B) a person engaged in a business, other than a business described in clause (A), to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, if the fueling station is accessible to members of the public; or
(C) a unit to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, regardless of whether the fueling station is accessible to members of the public.
As added by P.L.151-2009, SEC.1.