Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include: (1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or (2) a delivery by pipeline, ship, or barge to a refiner or terminal operator. As added by P.L.227-2013, SEC.1.
"Purchase or shipment"
Ind. Code § 6-2.5-3.5-8, under Chapter 3.5. Collection of Use Tax on Gasoline.
Ind. Code § 6-2.5-3.5-8