Section 45 IAC 13-4-7 - Proportional imposition of taxAuthority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-4
Sec. 7.
(a) A motor carrier subject to the tax imposed under IC 6-6-4.1-4 is entitled to a proportional use credit for tax paid on the use of fuel for a commercial purpose when:(1) the fuel 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 motor carrier fuel tax; and(3) the person is the purchaser of the fuel and has paid the motor carrier fuel tax thereon. For purposes of the exemption, the fuel 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 exemptions shall be presumed to be in the following amounts, for fuel placed into the common fuel supply tank of the following vehicles and consumed on Indiana highways: (1) For ready mix concrete trucks, thirty percent (30%) of the motor fuel which operates the concrete mixing equipment and the engine propelling the motor vehicle.(2) For tank trucks, twenty-four percent (24%) of the motor fuel which operates the pumping equipment and the engine propelling the motor vehicle.(3) For sanitation trucks, forty-one percent (41%) of the motor fuel which operates the refuse collection equipment and the engine propelling the motor vehicle.(4) For refrigeration trucks, fifteen percent (15%) of the motor fuel which operates the refrigeration equipment and the engine propelling the motor vehicle.(5) For mobile cranes, forty-two percent (42%) of the motor fuel which operates the crane and the engine propelling the motor vehicle.(6) For bulk feed trucks, fifteen percent (15%) of the motor fuel which operates the pumping equipment and the engine propelling the motor vehicle.(7) For milk tank trucks, thirty percent (30%) of the motor fuel which operates the pumping equipment and the engine propelling the motor vehicle.(8) For lime spreader trucks, fifteen percent (15%) of the motor fuel which operates the spreading equipment and the engine propelling the motor vehicle.(9) For spray trucks, fifteen percent (15%) of the motor fuel which operates the spraying equipment and the engine propelling the motor vehicle.(10) For seeder trucks, fifteen percent (15%) of the motor fuel which operates the seeding equipment and the engine propelling the motor vehicle.(11) For leaf trucks, twenty percent (20%) of the motor fuel which operates the shredding equipment and the engine propelling the motor vehicle.(12) For boom trucks or block booms, twenty percent (20%) of the motor fuel which operates the boom equipment and the engine propelling the motor vehicle.(13) For service trucks with a jackhammer or pneumatic drill, fifteen percent (15%) of the motor fuel operates the jackhammer or pneumatic drill and the engine propelling the motor vehicle.(14) For trucks with a power take-off hydraulic winch, twenty percent (20%) of the motor fuel which operates the hydraulic winch and the engine propelling the motor vehicle.(15) For wreckers, ten percent (10%) of the motor fuel which operates the hoist and the engine propelling the motor vehicle.(16) For semitractor wreckers, thirty-five percent (35%) of the motor fuel which operates the hoist and the engine propelling the motor vehicle.(17) For car carriers with a hydraulic winch, ten percent (10%) of the motor fuel which operates the hydraulic winch and the engine propelling the motor vehicle.(18) For dump trucks, twenty-three percent (23%) of the motor fuel which operates the dump mechanism and the engine propelling the motor vehicle.(19) For semitractor and dump trailer combinations (commonly referred to as dump trailers), fifteen percent (15%) of the motor fuel which operates the dump mechanism and the engine propelling the motor vehicle.(20) For semitractor and tank trailer combinations (commonly referred to as a tank transport), fifteen percent (15%) of the motor fuel which operates the pumping equipment and the engine propelling the motor vehicle.(21) For pneumatic tank trucks, fifteen percent (15%) of the motor fuel which operates the pumping equipment and the engine propelling the motor vehicle.(22) For sanitation receptacle carriers (commonly referred to as a sanitation dump trailer), fifteen percent (15%) of the motor fuel which operates the winching or dumping mechanism and the engine propelling the motor vehicle.(23) For line trucks or aerial lift trucks, twenty percent (20%) of the motor fuel which operates the lift equipment and the engine propelling the motor vehicle.(24) For digger-derrick trucks, twenty percent (20%) of the motor fuel which operates the other commercial equipment and the engine propelling the motor vehicle.(25) For sewer cleaning trucks, sewer jets, or sewer vactors, thirty-five percent (35%) of the motor fuel which operates the cleaning equipment and the engine propelling the motor vehicle.(26) For hot asphalt distribution trucks, ten percent (10%) of the motor fuel which operates the distribution equipment and the engine propelling the motor vehicle.(27) For snow plow trucks, ten percent (10%) of the motor fuel which operates the plow and the engine propelling the motor vehicle.(28) For carpet cleaning vans, fifteen percent (15%) of the motor fuel which operates the cleaning equipment and the engine propelling the motor vehicle.(29) For salt spreaders or dump trucks with spreaders, fifteen percent (15%) of the motor fuel which operates the spreading equipment and the engine propelling the motor vehicle.(30) For sweeper trucks, twenty percent (20%) of the motor fuel which operates the sweeping equipment and the engine propelling the motor vehicle.(31) For bookmobiles, twenty-five percent (25%) of the motor fuel which operates the other commercial equipment and the engine propelling the motor vehicle.(32) For buses, ten percent (10%) of the motor fuel which operates the other commercial equipment and the engine propelling the motor vehicle.(33) For fire trucks, forty-eight percent (48%) of the motor fuel which operates the other commercial equipment and the engine propelling the motor vehicle.(34) For super suckers, ninety percent (90%) of the motor fuel which operates the other commercial equipment and the engine propelling the motor vehicle.(c) Notwithstanding the provisions of subsection (b), the commissioner may grant a greater exemption to a taxpayer whose motor vehicle listed in subsection (b) consumes greater portions of fuel from a common fuel reservoir for a commercial purpose after: (1) a showing by the person or carrier of the proportion of motor fuel 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 commissioner.(d) Notwithstanding the provisions of subsection (b), the commissioner may grant a proportional use exemption to a taxpayer whose vehicle is not listed in subsection (b) after: (1) a showing by the person or carrier of the proportion of motor fuel 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 commissioner.(e) A vehicle mentioned in subsection (b), or that meets the requirements of subsection (c) or (d), may apply for a refund under this section as long as it does not fall under one (1) of the following vehicle types:(1) The vehicle has a declared gross weight 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 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.Department of State Revenue; Reg 6-6-4.1-4 d (010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2193; filed Mar 6, 1991, 2:20 p.m.: 14 IR 1374; errata, 14 IR 1626Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA