2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-103. Definitions

Sec. 103. As used in this chapter:
(a) "Administrator" means the administrative head of the department of state revenue or the administrator's designee.
(b) "Dealer" means a person, except a distributor, engaged in the business of selling gasoline in Indiana.
(c) "Department" means the department of state revenue.
(d) "Distributor" means a person who first receives gasoline in Indiana. However, "distributor" does not include the United States or any of its agencies unless their inclusion is permitted under the Constitution and laws of the United States.
(e) "Licensed distributor" means a person holding a valid distributor's license issued by the administrator.
(f) "Marine facility" means a marina or boat livery.
(g) "Gasoline" means:
(1) all products commonly or commercially known or sold as gasoline, including casinghead and absorption or natural gasoline, regardless of their classifications or uses; and
(2) any liquid, which when subjected to distillation of gasoline, naphtha, kerosene, and similar petroleum products with American Society for Testing Materials Designation D-86, shows not less than ten percent (10%) distilled (recovered) below three hundred forty-seven degrees Fahrenheit (347 degrees F) or one hundred seventy-five degrees Centigrade (175 degrees C), and not less than ninety-five percent (95%) distilled (recovered) below four hundred sixty-four degrees Fahrenheit (464 degrees F) or two hundred forty degrees Centigrade (240 degrees C).
However, the term "gasoline" does not include liquefied gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit (60 degrees F) or sixteen degrees Centigrade (16 degrees C), and a pressure of fourteen and seven-tenths (14.7) pounds per square inch absolute, or denatured, wood, or ethyl alcohol, ether, turpentine, or acetates, unless such product is used as an additive in the manufacture, compounding, or blending of a liquid within subdivision (2) or is otherwise blended with a liquid described in subdivision (2) (including ethanol used in E85), in which event only the quantity so used is considered gasoline. In addition, "gasoline" does not include those liquids which meet the specifications of subdivision (2) but which are especially designated for use other than as a fuel for internal combustion engines.
(h) "Motor vehicle" means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways.
(i) "Person" means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions.
(j) "Public highway" means the entire width between boundary lines of every publicly maintained way in Indiana including streets and alleys in cities and towns when any part of the way is open to public use for vehicle travel.
(k) "Taxable marine facility" means a marine facility located on an Indiana lake.
(l) "Taxicab" means a motor vehicle which is:
(1) designed to carry not more than seven (7) individuals, including the driver;
(2) held out to the public for hire at a fare regulated by municipal ordinance and based upon length of trips or time consumed;
(3) not operated over a definite route; and
(4) a part of a commercial enterprise in the business of providing taxicab service.
(m) "Terminal" means a marine or pipeline gasoline facility.
(n) "Metered pump" means a stationary pump having a meter that is capable of measuring the amount of gasoline dispensed through it.
(o) "Billed gallons" means the gallons indicated on an invoice for payment to a supplier.
(p) "Export" for gasoline and fuels taxed in the same manner as gasoline under the origin state's statutes means the sale for export and delivery out of a state by or for the seller that is:
(1) an export by the seller in the origin state; and
(2) an import by the seller in the destination state.
(q) "Import" for gasoline and fuels taxed in the same manner as gasoline under the origin state's statutes means the purchase for export and transportation out of a state by or for the purchaser that is:
(1) an export by the purchaser in the origin state; and
(2) an import by the purchaser in the destination state.
(r) "Rack" means a dock, platform, or open bay:
(1) located at a refinery or terminal; and
(2) having a system of metered pipes and hoses to load fuel into a tank wagon or tank transport.
(s) "E85" means a fuel blend nominally consisting of eighty-five percent (85%) ethanol and fifteen percent (15%) gasoline (as described in subsection (g)(2)) that meets American Society for Testing and Materials standard specification 5798-99 for fuel ethanol for automotive spark-ignition engines (Ed75Ed85).
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.5; P.L.97-1987, SEC.1; P.L.69-1991, SEC.1; P.L.8-1993, SEC.96; P.L.122-2006, SEC.18.