Indiana Gasoline Use Tax Suspended April 8 Through May 8, 2026

• 100 N. Senate Ave. Indianapolis, IN 46204 • dor.in.gov Disclaimer: Departmental notices are intended to provide nontechnical assistance to the general public. Every attempt is made to provide information that is consistent with the appropriate statutes, rules, and court decisions. Any information that is not consistent with the law, regulations, or court decisions is not binding on the department or the taxpayer. Therefore, the information provided herein should serve only as a foundation for further investigation and study of the current law and procedures related to the subject matter covered herein. This document does not meet the definition of a "statement" required to be published in the Indiana Register under IC 4-22-2-7.

Summary of Changes

On April 8, 2026, Governor Mike Braun, issued Executive Order 26-09, which declared an energy emergency to deal with the increasingly high prices charged for gasoline in Indiana. The Governor suspended, effective immediately, the gasoline use tax on motor fuel, relying on the Energy Emergency Statute found at IC 10-14-3-13. The suspension is scheduled to end on May 8, 2026, although the Executive Order states that the continued need for this suspension will be reevaluated during this time. This suspension will entail various temporary changes, both for the Department and for distributors and retailers of gasoline. Gasoline use tax is imposed when a distributor, refiner, or terminal operator sells gasoline for delivery to a retail merchant. A retail merchant then includes that amount in the price that they sell at the pump. Unlike sales tax imposed under IC 6-2.5, the gasoline use tax is not a retail level tax. Instructions for the temporary changes have been issued through INTIME to licensed distributors. Additional information and instructions are found on the gasoline use tax page on the department's website: in.gov/dor/i-am-a/business-corp/gasoline-use-tax/. This notice will be updated should the suspension be extended. Additional information on filing and instructions will be updated on the gasoline use tax page on the department's website above. Sales Tax Information Bulletin #83 (in.gov/dor/files/reference/sib83.pdf), which provides the department's guidance on gasoline use tax, should also be referenced.

Indiana Department of Revenue Indiana Government Center Subject: Suspension of the Gasoline Use Tax Effective from April 8, 2026, through Departmental Notice #45 May 8, 2026 Publication Date: April 2026 Effective Date: April 8, 2026 Reference(s): IC 6-2.5-3.5; IC 10-14-3-13

Indiana Department of Revenue • Departmental Notice #45

Additionally, the current gasoline use tax rate can be found in Department Notice #2 (in.gov/dor/files/reference/dn02.pdf). The rate will continue to be updated regardless of whether a suspension remains in effect.

Christopher W. Russell

General Counsel

Indiana Department of Revenue