"Purchase or Shipment"

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Collection of Use Tax on Gasoline
  6. "Purchase or Shipment"

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Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:

(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or

(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.

As added by P.L.227-2013, SEC.1.


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