§ 6-2-5-5-51

5-22.(b) As used in this section, 'heating oil' has the meaning set forth in IC 6-6-2.5-12.(c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.