in-20240110-IR-045230448FRA: Amends 45 IAC 12-1 to clarify the scope of definitions. Adds 45 IAC 12-1-17 to define the term "use". Amends 45 IAC 12-2-1 to clarify the imposition of tax. Amends 45 IAC 12-2-2 concerning payment of tax by a licensed distributor. Amends 45 IAC 12-2-3 concerning the ultimate burden of tax. Amends 45 IAC 12-2-4 to clarify when gasoline is considered received. Amends 45 IAC 12-2-5 concerning withdrawals from in-state refineries or terminals. Amends 45 IAC 12-2-7 to update an internal reference. Amends 45 IAC 12-2-9 concerning imported gasoline. Amends 45 IAC 12-2-11 to clarify the time gasoline is considered received. Amends 45 IAC 12-2-13 to reference a licensed distributor that imports gasoline. Amends 45 IAC 12-2-15 to reference a person blending the product. Amends 45 IAC 12-2-17 to reference a person that acquires gasoline. Amends 45 IAC 12-2-19 to update internal references. Amends 45 IAC 12-3-1 concerning exemptions on exported gasoline. Amends 45 IAC 12-3-2 concerning gasoline sold to the United States government. Amends 45 IAC 12-3-3 to update an internal reference. Amends 45 IAC 12-3-4 to clarify the exemption for lost or destroyed gasoline. Amends 45 IAC 12-3-6 to clarify persons eligible for an exemption permit. Amends 45 IAC 12-4-1 concerning a license to distribute. Amends 45 IAC 12-4-2 and 45 IAC 12-4-3 to update internal references. Amends 45 IAC 12-4-6 and 45 IAC 12-4-8 to clarify bond requirements. Amends 45 IAC 12-4-9 to update internal references. Amends 45 IAC 12-4-10 concerning license extensions. Amends 45 IAC 12-4-11, 45 IAC 12-4-12, and 45 IAC 12-4-14 to update internal references. Amends 45 IAC 12-4-15 concerning requirements for cancellation of a distributor's license. Amends 45 IAC 12-5-2 and 45 IAC 12-5-5 to clarify payment due dates. Amends 45 IAC 12-5-6, 45 IAC 12-5-7, 45 IAC 12-7-1, 45 IAC 12-7-2, 45 IAC 12-7-3, and 45 IAC 12-7-4 to update internal references. Amends 45 IAC 12-8-2 to clarify the term "use". Amends 45 IAC 12-8-4 to clarify the terms "stationary gasoline engine" and "commercial use". Amends 45 IAC 12-8-6 to clarify the refund for tax paid on gasoline for agricultural purposes. Amends 45 IAC 12-8-7 to clarify the gasoline refund for implements of agriculture. Amends 45 IAC 12-8-11 to delete an internal reference. Amends 45 IAC 12-8-11.1 to clarify the refund for tax paid on gasoline for proportional use. Amends 45 IAC 12-8-12 to clarify the refund for tax paid on gasoline used for operating a taxicab. Adds 45 IAC 12-8-12.5 concerning the refund for tax paid on gasoline used to create racing fuel. Amends 45 IAC 12-8-17 to update internal references. Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5. Effective 30 days after filing with the publisher.

Final Rule LSA Document #23-448 DIGEST Sec. 4. (a) For purposes of this chapter the term IC 6-6-1.1, "distributor" shall mean means a person who that receives gasoline, as defined in IR 6-6-1.1-103(o)(010) section 15 of this rule, in Indiana, and subsequently distributes the gasoline by tank car, tank truck, or transport. (b) The term "Distributor" does not include the United States government, its instrumentalities, or its agencies unless their inclusion is permitted under the constitution and laws of the United States. Sec. 5. Unless otherwise provided, the term "licensed distributor" shall mean means a person who that holds an unrevoked, temporary or permanent distributor's license. Sec. 8. (a) A "Motor vehicle" is means a vehicle which that is propelled by an internal combustion engine or motor and is designed for highway use. (b) Vehicles designed for highway use are those vehicles which are primarily adapted for and engaged in highway transportation. All vehicles plated for general highway transportation or capable of being plated pursuant to Indiana law are presumed to be primarily adapted for and engaged in highway transportation. (c) Fire trucks, fire protection apparatus, and ambulances owned by a municipality or by a person, police vehicles, and street equipment, as well as other vehicles publicly or privately owned which are primarily adapted for, and engaged in highway transportation are motor vehicles. (d) (c) The term "motor vehicle" shall does not be construed to include the following vehicles that are not designed to permit its mobile use on public highways: (d) The term "motor vehicle" includes vehicles with a common fuel reservoir for both locomotion along the highway and the operation of equipment with another commercial purpose. For purposes of IC 6-6-1.1, "commercial purpose": EXAMPLES Sec. 9. (a) The term "Person" shall mean any means a natural person, a partnership, a corporation, a corporate subsidiary, a joint venture, a firm, an association, or a representative appointed by a court, the state, or its political subdivision, or other legal entity. However, a corporate division shall not be considered a person. (b) For purposes of this chapter, a corporate subsidiary shall be considered a "person". (c) For purposes of this chapter, a corporate division shall not be considered a "person". Sec. 11. (a) For purposes of this chapter the term IC 6-6-1.1, "taxable marine facility" shall mean means a boat livery located on an Indiana lake. (b) For purposes of this chapter IC 6-6-1.1, an Indiana lake is an inland body or pool of standing or placid water, located wholly within the state of Indiana, formed either through natural processes or created artificially in whole or in part by manmade structures, (includes including all flood control and water storage reservoirs, and may or may not be characterized by inlet and outlet streams. (c) The landward limit of lakes is defined by the intersection of the water surface of the lake with the surrounding land and with the bed of inlet streams, when such whenever the water surface is at the established legal level or average normal level of natural lakes, or at the highest normal operating level of artificial lakes. Sec. 14. (a) For purposes of this chapter the term "terminal or IC 6-6-1.1, "refinery or terminal operator" shall mean means the person for whom the terminal or that by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the refinery is being operated. or terminal located in Indiana. (b) The term "terminal or refinery" shall include only those terminals or refineries located in Indiana. EXAMPLE Sec. 15. (a) For purposes of this chapter, the term "receipt" shall mean IC 6-6-1.1, "receive" means the event action from which a person's gasoline tax liability to the administrator arises. (b) The events from which a licensed distributor's gasoline tax liability to the administrator arises, and the time at which such events occur, shall be determined by the provisions set forth in sections 202, 203, 204, 205, 206, and 207 of this chapter. (c) The events which determine the tax liability to the administrator incurred by a person other than a licensed distributor, and the time at which such events occur, are set forth in sections 203, 206, and 207 of this chapter. (d) (b) Except as provided in section 305 IC 6-6-1.1-305, only when a person has used gasoline without paying or incurring tax liability to his their supplier has that person received gasoline. Sec. 16. (a) For purposes of this chapter, the term IC 6-6-1.1, "acquire" shall mean means the use of gasoline except in those instances where gasoline is received. (b) Except as provided in section 305 IC 6-6-1.1-305, a person has acquired gasoline only when a the person has used gasoline upon paying or incurring tax liability to his their supplier. has that person acquired gasoline. Sec. 17. (a) For purposes of IC 6-6-1.1, "use" means: (b) For purposes of IC 6-6-1.1, the term "use" only applies to transactions where gasoline is transferred or otherwise used outside a refinery, terminal, or pipeline. Sec. 1. (a) Except as otherwise provided, a tax known as the gasoline tax is imposed upon the use of all gasoline in this state. (b) For purposes of this chapter, the term "use" shall only apply to those transactions whereby gasoline is transferred or otherwise used outside refinery, terminal, or pipeline. (c) For purposes of this chapter, the term "use" shall mean: (d) (b) All gasoline used in this state shall be is considered to have been received or acquired. Sec. 2. (a) A licensed distributor shall initially pay to the administrator the tax imposed upon the invoiced or billed gallonage of all gasoline received by the licensed distributor in this state, less any deductions authorized by this chapter IC 6-6-1.1. (b) The term "Invoiced gallonage" shall mean or "billed gallonage" means either the gross gallons or the net gallons which are received by a licensed distributor. (c) The licensed distributor shall initially elect to calculate tax liability entirely either on a "gross" gallon or a "net" gallon basis. (d) (c) The licensed distributor shall not, subsequent to such an election, change the basis upon which tax liability is calculated without the prior approval of the administrator. (e) (d) For purposes of this section, any an invoice or a document, including a bill-of-lading, manifest or pipeline ticket, or exchange statement, which reflects the amount of gallonage transferred in a transaction, shall be is considered an invoice. That The absence of an invoice or a document is not issued to a licensed distributor by the seller in a transaction does not preclude the licensed distributor's gasoline tax liability. Sec. 3. (a) Except as otherwise provided, a licensed distributor shall add the per gallon amount of tax to the selling price of each gallon of gasoline which that is received by the licensed distributor and is subsequently sold in this state. (b) The per gallon amount of tax which is added to the selling price of each gallon of gasoline shall be is charged to and collected from each subsequent gasoline dealer so that the ultimate consumer bears the burden of tax. (c) A gasoline dealer who that sells gasoline through a stationary metered pump must include the gasoline tax in the selling price of the gasoline posted on the pump. the gasoline tax. Sec. 4. (a) This section governs only those transactions whereby: Gasoline is considered received at the time the gasoline is withdrawn in the event that the following conditions are met: (b) In the event the aforementioned conditions are met, gasoline is considered received at the time the gasoline is withdrawn. Sec. 5. (a) Except as otherwise provided, gasoline withdrawn from an in-state terminal or refinery or terminal, for delivery or transportation to or for the account of a person who that does not hold a valid distributor's license, is received by the owner at the time the gasoline is withdrawn. (b) Except as otherwise provided, gasoline withdrawn from an in-state terminal or refinery or terminal, for delivery or transportation to or for the account of a licensed distributor is received by the licensed distributor, to whom or for whose account the gasoline is delivered or transported at the time the gasoline is withdrawn. EXAMPLES Sec. 7. A person who that obtains gasoline which has been withdrawn from a refinery or terminal but does not subsequently sell and distribute the gasoline to other commercial accounts by tank car, tank truck, or transport is not a distributor as defined by section 103(d) of this chapter 45 IAC 12-1-4. Sec. 9. (a) In instances where gasoline is being imported to or for the account of a licensed distributor, gasoline which Gasoline is considered received by the licensed distributor for whom the gasoline is being imported when it is imported into this state by tank car, tank truck, transport, or other motor vehicle, to or for the account of a licensed distributor, and is subsequently placed into storage at a place other than a refinery or terminal. is received by the licensed distributor for whom the gasoline is being imported. (b) In instances where gasoline is being imported to or for the account of a person other than a licensed distributor and section 205 IC 6-6-1.1-205 is not applicable, gasoline which is considered received by the person for whom the gasoline is being imported when it is imported into this state by tank car, tank truck, transport, or other motor vehicle, and is subsequently placed into storage at a place other than a refinery or terminal. is received by the person for whom the gasoline is being imported. EXAMPLES Sec. 11. Gasoline which is imported into this state by tank car, tank truck, transport, or other motor vehicle, which is withdrawn from, consumed, or used by the transport unit, in whole or in part, prior to before being placed into storage, is received at the time the gasoline is used by the person that would have received the gasoline under sections 8 through 10 of this rule or section 13 of this rule had the gasoline not been withdrawn or consumed before being delivered into storage. Sec. 13. Gasoline which is imported into this state by a licensed distributor which that is sold and delivered in this state directly to a person other than a licensed distributor is received by the licensed distributor that imported the gasoline at the time the gasoline is delivered. Sec. 15. Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received by the person blending the product at the time the blended product is produced, compounded, or blended to the extent of the non-gasoline compound, provided that the gasoline tax has been paid on the gasoline which was purchased for the blending process. Sec. 17. (a) In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the gasoline will be considered to have been received by the person that acquired the gasoline. However, this section shall (b) Paragraph (1) does not apply in instances where the use of gasoline is exempt under section 301 of this chapter 45 IAC 12-3-1 through 45 IAC 12-3-5. Sec. 19. (a) Gasoline purchased and placed into the fuel supply tank of a motor vehicle outside Indiana, which is subsequently brought into Indiana in the fuel supply tank of that vehicle, is exempt from the tax imposed under this chapter IC 6-6-1.1. (b) For purposed purposes of this chapter IC 6-6-1.1, the "fuel supply tank" of a motor vehicle is the usual and ordinary tank from which gasoline is withdrawn exclusively for the operation of that motor vehicle. Sec. 1. (a) Gasoline exported from Indiana to another state, territory, foreign country, or other jurisdiction is exempt from the tax imposed by this chapter IC 6-6-1.1. (b) Transactions whereby where gasoline is sold to a person other than a licensed distributor for export are not exempt. (c) Gasoline transported from Indiana in a fuel supply tank of a motor vehicle is not exempt. Sec. 2. (a) Gasoline sold to the United States government, an agency of the United States government, or an instrumentality of the United States government is exempt. (b) Gasoline sold to a person other than the United States government, an agency of the United States government or an instrumentality of the United States government, who is acting on behalf of and/or or contracted with the United States government or an instrumentality of the United States government, or both, is not afforded this exemption. EXAMPLE Sec. 3. (a) Gasoline used by a licensed distributor for any a purpose other than the generation of power for the propulsion of motor vehicles upon public highways is exempt. (b) For purposes of this subsection, the term "use" shall mean the consumption, depletion or other expenditure of gasoline in this state except for destruction, loss, evaporation, or shrinkage has the meaning as provided in Indiana Regulation 6-6-1.1-201(010)(3)(c) 45 IAC 12-1-17(a)(3). Sec. 4. (a) As a general rule, gasoline received by a licensed distributor and thereafter lost or destroyed except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner, thereof as a result of theft, leakage, fire, accident, explosion, lightning, flood, storm, act of war, public enemy, or other like cause is exempt. (b) Gasoline received by a licensed distributor before delivery, and thereafter lost or destroyed except by evaporation, shrinkage, or an unknown cause, is exempt provided that a subsequent person has not incurred gasoline tax liability for the product. (c) Gasoline is considered lost or destroyed if it is a result of theft, leakage, fire, an accident, an explosion, lightning, a flood, a storm, an act of war, a public enemy, or other like cause. Sec. 6. (a) The following persons may apply to the administrator for an exemption permit: (b) A person may apply for an exemption permit under this section whether or not the person is a licensed distributor. (c) (b) Having satisfied the requirements of this section, a person must still meet the requirements set forth in Indiana Code IC 6-6-1.1-303 prior to the administrator's approval of the application. Sec. 1. (a) Except as provided in Indiana Code IC 6-6-1.1-206, a person desiring must be licensed as a gasoline distributor in Indiana to receive gasoline in Indiana and therefore pay the gasoline tax to the administrator. must be licensed as a gasoline distributor in Indiana. (b) Except as provided in Indiana Code IC 6-6-1.1-207, persons not licensed as distributors in Indiana must pay the gasoline tax to their suppliers upon acquisition of this product. (c) For purposes of this section and section 415 of this chapter section 15 of this rule, the term "supplier" shall mean any means a person who or distributor that sells gasoline in Indiana. Sec. 2. As provided in section 504 of this chapter 45 IAC 12-5-7, a person who that acts as a distributor in this state but fails to obtain the license required by this chapter IC 6-6-1.1 is subject to the provisions of this chapter IC 6-6-1.1 as if such the person holds the license. required by this chapter. Sec. 3. (a) A person desiring to become licensed as a distributor in Indiana must file with the administrator a sworn application containing the following information: (b) A person may not operate as a distributor in Indiana without first satisfying the requirements set forth in sections 404, 405, 406, and 410 IC 6-6-1.1-404 through IC 6-6-1.1-406 and IC 6-6-1.1-410, and without first being issued a license by the administrator under section 411 IC 6-6-1.1-411. Sec. 6. (a) The administrator may propose an increase in the amount of a licensed distributor's current bond, amount letter of credit, or cash deposit if the administrator has deemed the current bond amount to be insufficient to insure ensure payment to the state of the tax, penalty, and interest for which the licensed distributor is or may become liable. (b) If after the proposed increased bond amount notice is received by the licensed distributor, the licensed distributor does not comply with the administrator's proposal within a reasonable time after receiving notice of the proposed bond, letter of credit, or cash deposit increase, the administrator shall notify the licensed distributor in writing of a hearing to allow the licensed distributor to show cause why dispute the proposed increase. is not warranted. (c) The administrator shall give the licensed distributor at least fifteen (15) days written notice of the hearing. (d) If after a hearing the administrator determines that an increase is warranted, the licensed distributor shall submit to the administrator within a time prescribed by the administrator, a new bond or rider, letter of credit, or cash deposit in the amount determined by the administrator. (e) The new bond or rider must meet the requirements set forth in section 406 of this chapter section 5 of this rule. (f) If the new bond or rider, letter of credit, or cash deposit required under this section is unsatisfactory or not furnished within the time prescribed, by the administrator, the administrator shall cancel the distributor's license. Sec. 8. The administrator may require a distributor to furnish annual financial statements to determine if any a change is required in the amount of a distributor's bond, letter of credit, or cash deposit. Sec. 9. (a) The administrator may make any an investigation necessary once an application has been properly filed. (b) Upon Once all conditions having have been met under this chapter IC 6-6-1.1, including payment of fee and bonding requirements, the person making application shall be applicant is issued a temporary license to transact business as a distributor in Indiana. (c) The temporary license is valid for one (1) year except as otherwise provided, and is subject to the cancellation provisions of this chapter IC 6-6-1.1. (d) A person who has been issued a temporary license must maintain books and records pursuant to Indiana Code IC 6-8.1-5-4. Sec. 10. (a) If the administrator may, upon finding finds that a person holding a temporary license has not fully complied with the provisions of this chapter, extend IC 6-6-1.1, the period of the person's temporary license may be extended. (b) The administrator may revoke such this extension upon finding if it is found that the person has, subsequent to such the extension, not fully complied with the provisions of this chapter IC 6-6-1.1. (c) Notice of the extension or revocation shall be sent by registered or certified mail to the person's last known address. Sec. 11. (a) The administrator shall issue a permanent license to an Indiana based holder of a temporary license upon if the following conditions are met: (b) The permanent license shall remain effective unless cancelled canceled under this chapter IC 6-6-1.1. Sec. 12. (a) The administrator shall issue a permanent license to a non-Indiana based holder of a temporary license upon if the following conditions are met: (b) The permanent license shall remain effective unless cancelled canceled under this chapter IC 6-6-1.1. Sec. 14. (a) A license issued under this chapter IC 6-6-1.1 is not assignable and is valid only for the distributor in whose name it is issued. (b) If there is a change in name, the distributor must apply for a new license. (c) If there is a change in ownership of a business other than a corporation, the distributor must apply for a new license. Sec. 15. (a) The administrator may, after ten (10) fifteen (15) days written notice, cancel a distributor's license if the distributor: (b) Notice of the hearing and notice of license cancellation shall be sent by registered or certified mail to the licensed distributor's last known address. (c) Upon notification, the licensed distributor may either appear at the time and place given in the notice or submit in writing to the administrator why the distributor's license should not be cancelled. canceled. (d) The licensed distributor's failure to appear at the time and place given in the notice or failure to submit a written statement shall result in the immediate cancellation of the distributor's license. (e) Notice of cancellation shall be sent by registered or certified mail to the person's last known address. (f) (e) A person whose distributor's license has been cancelled canceled may not purchase sell gasoline in Indiana without paying the tax imposed under this chapter IC 6-6-1.1 to such the person's supplier, as defined in section 401 of this chapter IC 6-6-1.1-401, except as provided in Indiana Code IC 6-6-1.1-305. Sec. 2. (a) The monthly report prescribed by this section must be postmarked no not later than the twentieth (20th) day following the month being reported. (b) Reports not filed or filed after the due date are subject to penalty and interest pursuant to the provisions set forth in Indiana Code IC 6-8.1. If the due date falls on a Saturday, a Sunday, a national legal holiday, or a statewide holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or holiday. Sec. 5. (a) The total amount of tax due for the preceding calendar month must be remitted to the administrator by the licensed distributor with the monthly report required by the this chapter no IC 6-6-1.1 not later than the twentieth (20th) day following the month being reported. (b) Tax not remitted or remitted after the due date is subject to penalty and interest pursuant to the provisions set forth in Indiana Code IC 6-8.1. If the due date falls on a Saturday, a Sunday, a national legal holiday, or a statewide holiday, the due date is the next succeeding day that is not a Saturday, a Sunday, or holiday. Sec. 6. The tax attributable to sales of gasoline to taxable marine facilities shall be is identified on the report required by this chapter IC 6-6-1.1 in the form and manner prescribed by the administrator. Sec. 7. (a) A person other than a licensed distributor who that purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under this chapter IC 6-6-1.1. (b) A person reporting under this section is not entitled to claim any deductions or credits as provided in sections 701, 702, 703, 704, and 705 of this chapter 45 IAC 12-7-1 through 45 IAC 12-7-4 and IC 6-6-1.1-704. (c) For purposes of this section, the term "taxable gasoline" shall mean means gasoline which is used in this state that is not eligible for exemption exempt. Sec. 1. (a) A licensed distributor who that acquires or receives gasoline that subsequently qualifies for an exemption authorized under section 301 of this chapter IC 6-6-1.1-301 may claim a deduction for such the gasoline. (b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator. (c) Except as provided in section 908 of this chapter 45 IAC 12-8-17, the deduction must be claimed on the report covering the month of export, loss, destruction, sale, or use. Sec. 2. (a) A licensed distributor who that acquires or receives gasoline in this state who and subsequently sells, transfers, or exchanges the gasoline to or for the account of another licensed distributor may claim a deduction for the gasoline. (b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator. (c) Except as provided in section 908 of this chapter 45 IAC 12-8-17, the deduction must be claimed on the report covering the month of sale, transfer, or exchange. Sec. 3. (a) A licensed distributor who that sells gasoline to a person holding an exemption permit as prescribed in section 302 and 303 of this chapter IC 6-6-1.1-302 and IC 6-6-1.1-303 may claim a deduction for that the gasoline. (b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator. (c) The deduction must be claimed on the report covering the month of sale. Sec. 4. (a) Except as otherwise provided, a licensed distributor may claim a deduction equal to one and six-tenths percent (1.6%) of the number of invoiced or billed gallons of gasoline received in Indiana during the preceding calendar month, less all authorized deductions claimed under sections 701, 702, 703, and 704 of this chapter IC 6-6-1.1-704 and sections 1 through 3 of this rule. (b) The deduction provided by this section may be taken by a licensed distributor when timely reporting and remitting the tax accrued under this chapter IC 6-6-1.1. (c) The This deduction provided by this section shall not be allowed for losses covered under section 301(5) of this chapter 45 IAC 12-3-4 and 45 IAC 12-3-5. Sec. 2. (a) A local transit system is entitled to a refund of tax paid on gasoline used in its operations along highways in Indiana. (b) For purposes of this section, a "local transit system" is a municipally owned or contracted common carrier who that transports persons within the corporate limits of a municipality, or within the corporate limits and not more than five (5) miles beyond the corporate limits of a municipality, all of which are in Indiana. (c) For purposes of paragraph (2), the term subsection (b), "common carrier" shall mean any means a person that holds himself themself out to the general public to engage in the transportation by motor vehicle of persons for compensation, whether over regular or irregular routes. (d) For purposes of this section, the term "use" shall mean the consumption, depletion, or other expenditure of gasoline in this state except for destruction, loss, evaporation, or shrinkage has the meaning as provided in Indiana Regulation 6-6-1.1-201(010)(3)(c) 45 IAC 12-1-17(a)(3). Sec. 4. (a) A person is entitled to a gasoline tax refund for the operation of stationary gasoline engines if: (b) For purposes of this section, a "stationary gasoline engine" is any means an internal combustion engine or motor which that is not operated in whole or in part to propel itself in conjunction with any a vehicle, including (c) Representative of such engines are engines fueled by gasoline that perform utility functions around machine shops, construction sites, and farms which that are not designed for, intended for, or generally capable of propelling a motor vehicle. (d) (c) For purposes of this chapter IC 6-6-1.1, "commercial use" shall mean means the consumption, depletion, or other expenditure of gasoline in this state except for destruction, loss, evaporation, or shrinkage, which is related to the exchange of goods or services in contemplation of profit, including nonproprietary functions of governmental agencies and not-for-profit organizations. Sec. 6. (a) A person is entitled to a gasoline tax refund for the operation of a farm tractor used for agricultural purposes if: (b) For purposes of this section, a farm "tractor shall mean any used for agricultural purposes" means a vehicle: Sec. 7. (a) A person is entitled to a gasoline tax refund for the operation of implements of husbandry agriculture, as defined in IC 9-13-2-77, if: (b) For purposes of his this section, "implements of husbandry" shall mean every agriculture" means any of the following: (c) If equipment is attached to self-propelled equipment to which equipment, for the transportation and application of plant food materials and/or agricultural chemicals, is attached in a manner which that allows for the subsequent removal of such the attachments, that equipment shall not be deemed to be specifically adapted to be capable of over-the-road and off-road usage for the transportation and application of plant food materials and/or agricultural chemicals. Therefore, such equipment shall not be deemed implements of husbandry agriculture. Sec. 11. (a) A person is entitled to a gasoline tax refund for other commercial use if: (b) For purposes of this chapter, "commercial use" shall mean the consumption, depletion, or other expenditures of gasoline in this state except for destruction, loss, evaporation or shrinkage, which is related to the exchange of goods or services in contemplation of profit including non-proprietary functions of governmental agencies and not-for-profit organizations. 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: (b) For purposes of subsection (a), proportional use refunds shall be are presumed to be as follows in the following amounts for gasoline placed into the common fuel supply tank of the following vehicles and consumed on Indiana highways: (c) Notwithstanding the provisions of subsection (b), (1-33), gasoline taxpayers operating listed motor vehicles which consume greater portions of fuel from a common fuel reservoir for a commercial purpose other than locomotion on a public highway than provided in subsection (b) (1-33), are eligible for the administrator may grant a greater refund to be determined by the administrator a taxpayer whose motor vehicles consume greater portions of fuel from a common fuel reservoir for a commercial purpose after: (d) Notwithstanding the provisions of subsection (b), (1-33), gasoline taxpayers operating motor vehicles not listed in subsection (b) (1-33), which consume portions of fuel from a common fuel reservoir for a commercial purpose other than locomotion on a public highway are eligible for the administrator may grant a proportional use refund to be determined by the administrator a taxpayer whose vehicle is not listed in subsection (b) after: (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: Sec. 12. (a) A person is entitled to a gasoline tax refund for the operation of a taxicab if: (b) For purposes of this section, a "taxicab" means a motor vehicle which is: Sec. 12.5. (a) A person is entitled to a gasoline tax refund for gasoline purchased to create racing fuel if: (b) A person claiming a refund must provide invoices or purchase orders that show the blended racing fuel sold: Sec. 17. In lieu of authorizing a refund under section 907 of this chapter IC 6-6-1.1-907, the administrator may permit a licensed distributor to deduct the claimed amount on the reports required by section 501 of this chapter IC 6-6-1.1-501.