Sec. 301. The following transactions are exempt from the gasoline tax: (1) Gasoline exported from Indiana to another state, territory, or foreign country. (2) Gasoline sold to the United States or an agency or instrumentality thereof. (3) Gasoline sold to a post exchange or other concessionaire on a federal reservation within Indiana; however, the post exchange or concessionaire shall collect, report, and pay to the administrator any tax permitted by federal law on gasoline sold. (4) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways. (5) Gasoline received by a licensed distributor and thereafter lost or destroyed, except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner.
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