Indiana Code (IC) 6-2.5-3.5 provides for the imposition of a gasoline use tax effective for gasoline purchases on or after July 1, 2014. The gross retail tax otherwise imposed under IC 6-2.5 is not imposed on gasoline sales. Exemptions available to taxpayers under IC 6-2.5-5 (other than the sale for resale exemption under IC 6-2.5-5-8) are also available to taxpayers for gasoline use tax.
The Indiana Department of Revenue (DOR) will determine the gasoline use tax rate by calculating a rolling, monthly, statewide average retail price per gallon of gasoline (excluding tax), multiplied by 7%. Due to the calculation process, the gasoline use tax rate may change on a monthly basis depending on the average Indiana retail price of gasoline. DOR will publish the gasoline use tax rate monthly in Departmental Notice #2.
The Gasoline Use Tax will be collected when a qualified distributor sells gasoline to a nonqualified distributor. The tax will not be collected when a qualified distributor sells to a qualified distributor or exports the gasoline to another state. The qualified distributor must collect and remit the tax from the nonqualified distributor to DOR.
Retail stations should include the gasoline use tax in the pump price of gasoline. Retail stations are reimbursed for the gasoline use tax in the same way they are reimbursed for gasoline or special fuel taxes included in the pump price.
The gasoline use tax does not affect form MF-360, and licensed gasoline distributors will need to continue to report and file the gasoline tax return. In addition, the tax does not affect collecting, remitting, or reporting Indiana’s per-gallon gasoline excise tax and per-gallon oil inspection fee.
Gasoline distributors must report and remit the gasoline use tax due using INTIME. Customers submitting files larger than 10 MB must upload via Bulk SFTP (Secure File Transfer Protocol). More information is available in the INTIME User Guide for Fuel Tax Customers.
The GT-103 must be filed semimonthly to remit the gasoline use tax, as follows:
- Transactions from the 1st to the 15th of the month are due on the 25th of the month.
- Transactions from the 16th to the end of the month are due on the 10th of the following month.
The GT-103DR, Recap of Gasoline Use Tax by Distributors, must be filed before the end of each month for the taxes owed and the gallons of gasoline sold or shipped during the preceding month. The form must include:
- The number of gallons of gasoline sold or shipped during the preceding month (from the first day to the last day of the month), identifying each purchaser or receiver
- The amount of tax paid by each purchaser or recipient
- Any other information reasonably required by the DOR
For more information about the forms and filing requirements, read the Gasoline Use Tax FAQ.
Beginning July 18, 2022, customers can file and pay Gasoline Use taxes via INTIME, DOR's e-services portal. INTIME will accept file sizes under 10 MB.
Bulk File via SFTP
Customers and gasoline distributors wanting to avoid manually entering large volumes of data have the option of using DOR’s bulk secure file transfer protocol (SFTP). DOR’s bulk upload facility provides customers submitting files containing large numbers within a transaction a method to electronically submit a file to DOR.
Gasoline distribution files such as GT-103DR monthly recap files that are larger than 10 MB must be uploaded via Bulk SFTP. There is no file size limitation to file with SFTP. Files under 10 MB can be filed via INTIME.
Bulk File Requirements
All SFTP files MUST be encrypted using PGP or GPG when sent to the DOR secure SFTP site. The steps in this process are as follows:
- Create your own public/private key pair using PGP/GPG
- Request DOR’s public key from Bulkfiler@dor.in.gov (if you didn’t receive one)
- Import the DOR’s key into your encryption software for your use
- Encrypt the data using only DOR’s public key
- Upload the data to the secure SFTP site
Test files will only be accepted for new SFTP customers or in special circumstances as deemed necessary. Testing is a manual process and you must contact DOR via Bulkfiler@dor.in.gov if you need to submit a test file so that the file can be processed and an acknowledgment provided.
SFTP supported tax types will be processed as a production file UNLESS the file type is changed to a “T” instead of a “P” and you notify the Bulk Filer mailbox to request the submission of a test file. To register for SFTP Bulk, see Resources for Bulk Filing your Indiana Taxes and select “I'm Ready to Register for Bulk SFTP” (right side of page). Complete the form and submit.
Once your registration has been processed you will receive a secure email with your username, password, guides, and public key.
Bulk File Resources
Bulk File Technical Contacts
For more information about the technical requirements for the bulk file upload for the recap form, please contact the Indiana Department of Revenue at firstname.lastname@example.org or 317-233-5656.
To register for the Gasoline Use Tax permit, visit DOR’s e-services portal, INTIME, locate the “Registration” panel, and select “New tax registration.” During the registration process, you will be required to submit the following:
- $100 application fee
- Bond in the minimum amount of $2,000 or three-months gasoline use tax liability, whichever is greater
- Current financial statements
A new gasoline use tax bond may not be required for established distributors who are current and compliant with all fuel and listed taxes and who have had their Gasoline Distributor’s bonds requirement released due to good standing with DOR.
For more information about the gasoline use tax permit and bond requirements, read the Gasoline Use Tax FAQ.
The exemptions provided in Indiana Code 6-2.5-5 apply to the gasoline use tax. Transactions exempt from gasoline use tax include:
- The sale of gasoline from a refiner or terminal operator to a qualified distributor
- The sale of gasoline from a qualified distributor to another qualified distributor
- A shipment of gasoline from Indiana to a location outside of Indiana (exported gasoline)
- The sale of gasoline that meets the sales tax exemption criteria as set forth in Indiana Code 6-2.5-5, other than the sale for resale exemption under IC 6-2.5-5-8
In addition, a qualified distributor shall be allowed to make an adjustment on Form GT-103 to reflect any gasoline use tax imposed on purchases by the qualified distributor when the qualified distributor purchases gasoline from another distributor who has previously paid gasoline use tax on the gallons sold to the qualified distributor. Any information related to the payment of the gasoline use tax on gasoline purchased by the qualified distributor must be provided to the department upon request.
A distributor that has paid gasoline use tax and has not been reimbursed because the gasoline is sold to an exempt purchaser may claim a refund online via DOR’s e-services portal, INTIME. Begin by selecting the “Submit refund request” hyperlink in the “Refund for tax on purchases” panel on the landing page (no login required). Supporting documentation can then be uploaded to show that the tax has been paid.
Alternatively, refund requests can be made using file form GA-110L, Claim for Refund. The GA-110L must include all supporting documentation.
If a gasoline sale is exempt from gasoline use tax, the purchaser who pays the tax to a retail merchant may request a refund via INTIME or file form GA-110L.
For more information about refunds, read the Gasoline Use Tax FAQ.
Contact DOR by email or 317-615-2630 for more information about gasoline use tax.