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Indiana Department of Revenue

DOR > Business Tax > Prepaid Gasoline Sales Tax Prepaid Gasoline Sales Tax

If you sell gasoline, then you will need to register for prepaid gasoline sales tax by filing a Business Tax Application (BT-1).

In the Sales Tax Information section of the BT-1, checking the ‘Selling Gasoline’ option triggers you to become registered and known as a Metered Pump filer. If the taxpayer collects prepaid sales tax as a qualified distributor, he or she would be required to obtain a prepaid license.

There is a $100 registration fee for prepaid gasoline sales tax. In addition to filing a BT-1, the businesses must also have a bond with the Department.

More information can be found in Sales Tax Information Bulletins at www.in.gov/dor/3650.htm or you may also call the Excise Tax Section at (317) 615-2552. For more information about obtaining a bond, contact the Bonds/Licensing Section at (317) 615-2625. 

Example

Chester, Will and Marianne own Super Speedy – Really Fast Mart Inc., a 24-hour service station with a small convenience store inside. The business offers limited auto-repair services, gasoline and the general convenience store faire. Among the repair services offered, the station sells new and replacement tires for motor vehicles. The station must hire employees to run the station. Employees require the business to register for withholding tax. Selling new and replacement tires forces the business to register for and pay the tire fee. And since they sell general convenience store faire, they are required to pay sales tax. In addition, since they sell gas, they must register to pay prepaid sales tax on the gasoline.

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