Indiana Code Title 6. Taxation § 6-6-2.5-23

Sec. 23.  As used in this chapter, “supplier” means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code   1 for transactions in taxable motor fuels in the bulk distribution system.  A terminal operator shall not be considered a supplier merely because the terminal operator handles special fuel consigned to it within a terminal.