Line 1 – Enter the amount from Section C, Line 11.
Line 10 – Enter the number of Indiana tax-paid gallons sold to
the U.S. Government.
Line 2 – Enter the amount from Section D, Line 7.
Line 11 – Add Lines 6 through Line 10
Line 3 –Line 1 plus Line 2.
Line 12 – Enter the number of Indiana tax-paid gallons used by
Line 4 – Enter the appropriate rate(s) from the table(s).
governmental entities eligible for the surcharge tax refund. Do
not include gallons on this line that are reported in Section D,
Line 5 – Multiply Line 3 by Line 4.
Proportional Use Exemption Details.
Line 6 – Enter the sum of all collection allowance credits from
Section D: Proportional Use Exemption Details
your invoices (special fuel only).
Proportional use exemptions apply to fuel consumed by
Line 7 – Line 5 minus Line 6.
commercial equipment being used on a vehicle that shares a
common fuel reservoir. Each vehicle type must be listed on a
Line 8 – Enter the amount from Section C, Line 12. Do not
separate line. If you operate a type of vehicle that is not listed,
include gallons on this line that are reported in Section D,
please contact our office at (317) 615-2630.
Proportional Use Exemption Details.
Column 1 – Enter the type of vehicle from the list.
Line 9 – Enter the amount from Section D, Line 6.
Column 2 – Mark the applicable box.
Line 10 – Line 1 plus Line 8 plus Line 9.
Column 3 – Enter the whole gallons consumed.
Line 11 - Enter the appropriate rate from the table.
Column 4 – Enter the applicable exemption percentage from the
Line 12 – Multiply Line 10 by Line 11.
chart.
Line 13 – Line 7 plus Line 12.
Column 5 – Multiply Column 3 by Column 4.
Section C: Exempt Use Details
Line 6 – Enter the total from Column 3 (Special Fuel Only).
Line 7 – Enter the total(s) from Column 5.
This section must be completed if you used gasoline and/or
special fuel for an exempt purpose.
Column 1 – Enter the type of vehicle or equipment.
Column 2 – Enter the make and model.
Column 3 - Indicate if the vehicle is licensed with the Indiana
Bureau of Motor Vehicles.
Column 4 – Describe how the fuel was used in an exempt
manner (e.g., plowing fields, building construction, home heating,
operating a taxicab).
Column 5 – Enter the whole gallons consumed in an exempt
manner.
Line 6 – Enter the total from Column 5.
Line 7 – Enter the number of Indiana tax-paid gallons used to
denature alcohol (Gasoline Only).
Line 8 – Enter the number of Indiana tax-paid gallons exported
from Indiana to another state.
Line 9 – Enter the number of Indiana tax-paid gallons used in a
motorboat on Lake Michigan or the Ohio River. (Gasoline Only)
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