Increase in Gasoline License Tax, Special Fuel License Tax, and Motor Carrier Surcharge Tax
P.L. 218-2017 requires the department to publish the new rates effective July 1, 2018, for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28) on the department’s Internet website no later than June 1, 2018. For the period July 1, 2018, to June 30, 2019, the following rates shall be in effect:
- Gasoline license tax: $0.29/gallon
- Special fuel license tax: $0.48/special fuel gallon
Effective July 1, 2018, the motor carrier surcharge tax (IC 6-6-4.1-4.5) will no longer be imposed. The previously imposed rate has been incorporated into the special fuel tax rate.
See Departmental Notice #43 (available here) for further information.
Refunds for the Special Fuel Surcharge
Refunds for the special fuel surcharge (including that imposed on diesel, biodiesel, compressed natural gas and liquefied natural gas) are available to non-motor carriers who purchased special fuel in Indiana on or after July 1, 2017. In order to claim a refund, submit the GA-110L Refund Claim Form. Include your vehicle make, model and VIN on the GA-110L. Refund claims may only be submitted once a quarter. If submitting receipts, they must be legible and include the number of diesel gallons purchased along with the purchase location. If filing a claim without receipts, you must also include the purchase dates, purchase locations and the number of gallons purchased on the GA-110L form. Without receipts, DOR will not refund a claim over $20. If you have any questions, please contact Special Fuel Tax at 317-615-2630 or by email at Fetax@dor.in.gov.
School Scholarship Tax Credit Update
A School Scholarship Tax Credit is available for individuals or corporations who donate to scholarship-granting organizations (SGOs).
The tax credit program can award up to $14 million in credits for fiscal year July 1, 2018 - June 30, 2019.
Visit the Scholarship page for information and to subscribe to email updates for the School Scholarship Tax Credit.
Notification to Gasoline Distributors
Effective February 1, 2019, the gasoline use tax rate in Indiana for the period from February 1, 2018 to February 28, 2019, is $0.110 per gallon. For more information, read Departmental Notice #2.