(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.
Indiana Legal Code