Exempt entities
Ind. Code § 6-6-13-7
in effectSec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by:
(1) the United States or an agency or instrumentality of the United States;
(2) the state of Indiana;
(3) the Indiana Air National Guard;
(4) a common carrier of passengers or freight; or
(5) a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.
As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026