IN.gov - Skip Navigation

Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.

CLOSE MENU
  • Business & Agriculture
  • Residents
  • Government
  • Education
  • Taxes & Finance
  • Visiting & Playing
  • Family & Health

Indiana Department of Revenue

Amber Alert
Amber Alert - TEST

DOR > Tax Talk Blog > New Legislation Part 2 – Special Taxes New Legislation Part 2 – Special Taxes

Dec. 11, 2013 – TaxTalk Blog

Aviation fuel tax, special fuel tax, and gasoline use tax, oh my! You may not know the department administers more than 21 special taxes, ranging from an aircraft license excise tax to a petroleum severance tax. This past legislative session brought changes to many of Indiana’s special taxes. With tax season 2014 around the corner, let’s review the special tax legislation that affects the upcoming New Year.

Some key special tax legislation is effective beginning in 2014 and will soon affect Hoosier businesses. Beginning January 1, 2014:

  • Truck stop owners must obtain a truck stop owner’s license from the department.
  • Liquefied and compressed natural gases are added to the legal definition of alternative fuel, and alternative fuels will be considered special fuel.
  • A special fuel tax of $.16 per gallon will be applied to the diesel gallon equivalent for liquefied natural gas (LNG) and the gasoline gallon equivalent for compressed natural gas (CNG).
  • A motor carrier fuel use tax, and use tax surcharge tax, will be imposed on vehicles using liquefied natural gas or compressed natural gas.

Later in 2014 the legislation will affect gasoline sales. Beginning July 1, 2014:

  • Indiana retail merchants will no longer be obligated to collect sales tax on gasoline sales.
  • Qualified distributors, refiners, or terminal operators will be required to collect and remit gasoline use tax to the department. The use tax rate will be calculated monthly based on 7 percent of the statewide average retail price of gasoline.

If you really want to dig into all the state tax laws that begin in 2014, check out the 2013 Synopsis of Legislation Affecting the Indiana Department of Revenue. Here you’ll find a summary of the 2013 changes/updates by both topic and tax type (such as individual income tax, sales tax, withholding tax, etc.)

And stay tuned for Part 3 in our New Legislative Series – Individual Tax Changes.


If you would like to submit a question or topic suggestions, please send them to feedback@dor.in.gov
Follow us on Facebook and Twitter. Facebook   Twitter

.

Recent Posts

  • Estimated Tax Series Part 1:  What are Estimated Taxes?
    May 3, 2017

    The Indiana income tax system is a “pay-as-you-go” system. Taxes are automatically taken out of our paychecks. However, if you have income from non-wage sources, such as from dividends, interest, farm income, contract work , or rental income, no taxes are withheld. The “pay-as-you-go” requirement still applies. Read more...
     
  • Preparing for Next Tax Season
    April 26, 2017

    It’s never too early to start planning ahead! Although the individual income tax season just ended April 18, there are a number of things you can do now and throughout 2017 to ensure you’re prepared when the next tax season rolls around. Read more...
     

Archives

 

Full Archive...

Categories