Sec. 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.
Aviation fuel
Ind. Code § 6-2.5-5-49, under Chapter 5. Exempt Transactions of Retail Merchant.
Ind. Code § 6-2.5-5-49