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Gasoline Use Tax

What is Gasoline Use Tax?

The Gasoline Use Tax on gasoline and gasohol fuels is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline.

Indiana Code (IC) 6-2.5-3.5 provides for the collection 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 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.

See Sales Tax Information Bulletin #83: Gasoline Use Tax

Gasoline Use Tax Permit

Filing Requirements

Qualified 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.

Form GT-103 and informational Form GT-103DR, Schedule 1: Receipts, and Schedule 2: Disbursements are available for preview on the Fuel Tax Forms webpage.

GT-103

Form 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.

GT-103DR

Form 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 using INTIME. Customers submitting files larger than 10 MB must upload via Bulk SFTP (Secure File Transfer Protocol). A Gasoline Use Tax (GT-103DR) Electronic Filing Technical Requirements guide is available.

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 DOR

Filing Methods

INTIME

Customers can file and pay Gasoline Use Tax via INTIME. INTIME will accept file sizes under 10 MB or data can be manually entered.

Bulk File via SFTP

Customers and gasoline distributors have the option of using DOR’s bulk secure file transfer protocol (SFTP) to submit files containing large numbers within a transaction.

Gasoline distribution files, such as the GT-103DR monthly recap, that are larger than 10 MB  must be uploaded via Bulk SFTP. There is no file size limitation to file using SFTP.

Bulk File Requirements

Guidance on bulk file requirements is available in the Bulk Upload Guide.

More Bulk Filing Resources

Bulk File Technical Contacts

For more information on bulk filing technical requirements for the recap form, contact the Electronic Services team.

Exemptions

The exemptions provided in IC 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 IC 6-2.5-5, other than the sale for resale exemption under IC 6-2.5-5-8.

Purchasers who want to claim an exemption must use Form GT-105, the Gasoline Use Tax Exemption Certificate. Form ST-105 is no longer used to claim Gasoline Use Tax exemptions. If an exemption or purchaser is not listed on Form GT-105, the purchaser must remit Gasoline Use Tax and request a refund.

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 that 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 DOR.

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.

Refunds

Definitions

Contact Us

For more information about Gasoline Use Tax, contact DOR by email or by phone at 317-615-2630.

For file-specific questions, file errors or upload issues, contact DOR’s Electronic Services Team via INTIME’s secure messaging so that we can assist you more efficiently. Select “bulk filer” in the message options and provide details of your issue.