Aviation fuel
Ind. Code § 6-2.5-5-49
in effectSec. 49. (a) As used in this section, "aviation fuel" refers to:
(1) gasoline used to power an aircraft;
(2) jet fuel; or
(3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).
(b) A transaction involving aviation fuel is exempt from the state gross retail tax.
As added by P.L.288-2013, SEC.31.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026