Indiana § 6-6-13-8 - Exemption certificates

Full text of Indiana Indiana Code § 6-6-13-8 — Exemption certificates, with citation guidance and answers to common questions.

§ 6-6-13-8. Exemption certificates

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.

As added by P.L.288-2013, SEC.67.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 6-6-13-8

What does Indiana Code § 6-6-13-8 cover?

Section 6-6-13-8 ("Exemption certificates") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Indiana § 6-6-13-8?

A common citation format is "Indiana Code § 6-6-13-8" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Indiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.

How does Indiana § 6-6-13-8 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.