§ 6-2-5-3-5-8

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.