Sec. 1. (a) The definitions in this section apply throughout this chapter.
(b) “Kerosene” has the same meaning as the definition contained in IC 16-44-2-2.
(c) “Special fuel” has the same meaning as the definition contained in IC 6-6-2.5-22.
(d) “Unit” means the unit of measure, such as a gallon or a liter, by which special fuel is
(e) “Metered pump” means a stationary pump which is capable of metering the amount of special fuel
dispensed from it and which is capable of simultaneously calculating and displaying
the price of the special fuel dispensed.
(f) “Indiana special fuel tax” means the tax imposed under IC 6-6-2.5.
(h) “Price per unit before the addition of state and federal taxes” means an amount which equals the remainder of:
(1) the total price per unit; minus
(2) the state gross retail, Indiana special fuel, and federal special fuel taxes which
are part of the total price per unit.
(i) “Total price per unit” means the price per unit at which special fuel is actually sold, including the state
gross retail, Indiana special fuel, and federal special fuel taxes which are part
of the sales price.
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