Form Ref-1000 - Consolidated Application For Fuel Tax Refund Page 4
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6Form REF-1000 Instructions
Who Should File Th is Form?
8. Fuel use type (check the most common one used). Examples of
Anyone who purchases undyed special fuel and/or gasoline, pays
some diff erent types of exempt usage of the special fuel and/or gaso-
the Indiana special fuel and/or gasoline excise tax, and later uses the
line are on the last page of the instructions. If you fail to include this
undyed special fuel and/or gasoline for an exempt (tax-free) purpose
information, your refund may be delayed or denied.
should fi le this form in order to get a refund of the fuel tax(es) paid.
Section II: Computation
Indiana motor carriers and IFTA carriers must fi le for a refund on
Form MCS-1789, Proportional Use Exemption Refund for Special
Line 1: Enter the beginning inventory for this period. All gallon
Fuel Tax and Gasoline Tax.
amounts should be stated in whole gallons. Th is will apply only to
Reasons for a fuel tax refund include
taxpayers with storage facilities.
• For agricultural purposes or operating off -highway equipment
• Using special fuel for non-highway purpose (planes, trains, home
Line 2: Enter the total gallons of fuel purchased and attach support-
heating)
ing invoices. Each invoice must contain certain information, Section
• Operating as a common carrier of passengers including a taxicab
VI, “Documentation Required. ”
(as defi ned in Indiana Code 6-6-1.1-103(1))
• Operating an intercity bus (as defi ned in Indiana Code 9-13-2-83)
Line 3: Add Lines 1 and 2. Th is is your total available gallons.
• Operating a public transportation vehicle or public transit system
• Sale of tax paid, undyed special fuel that has been exported
Line 4: Enter total gallons of fuel consumed in a taxable manner.
• Sale of tax paid fuel to the U.S. government
Line 5: Enter gallons consumed in a nontaxable manner.
Reasons that a special fuel and/or gasoline tax refund would be
denied include vehicle or equipment use such as:
Line 6: Ending inventory. Subtract Lines 4 and 5 from Line 3.
• Operating farm-plated motor vehicles
• Operating school buses
Line 7: Proportional gallons eligible for refund from Section VI.
• Operating non-highway equipment with dyed special fuel
Line 8: Enter the total gallons of special fuel and/or gasoline eligible
If you operate a vehicle that shares a common fuel supply tank that
for refund. Add Line 5 and Line 7.
operates both the vehicle and the mounted equipment, complete
Section VI.
Line 9: Fuel Tax Rate.
How Oft en Can I File a Claim for Refund?
Line 10: Amount of fuel tax refund. Multiply Line 8 by Line 9.
A claim for refund can be fi led monthly, quarterly, semi-annually,
or annually. However, your claim for special fuel refund cannot be
Line 11: Collection Allowance. (For Special Fuel Only) Add the sum
fi led more than 3 years aft er the date the undyed special fuel was pur-
of all collection allowance credits from your invoices and enter on
chased. Example: You purchased and paid tax on undyed special fuel
this line.
on July 15, 2010. You have until July 15, 2013 to claim your refund.
Line 12: Calculate the sales tax due on gallons purchased exempt
Gasoline refunds must be fi led by April 15 of the year succeeding
from Indiana sales tax and subsequently used in a taxable manner.
3 years aft er the date the gasoline was purchased. Example: You
Take the average price per gallon of special fuel and/or gasoline
purchased and paid tax on gasoline on July 15, 2010. You have until
and multiply the amount by the number of gallons subject to sales
April 15, 2014 to claim your refund.
tax by 7%.
Section I: Information Section
Line 13: Enter the net amount of refund. Subtract Lines 11 and 12
from Line 10.
1. Type or print applicant’s name, business name, address.
Section III: Gasoline and/or Special
2. Social Security number.
Fuel-Consuming Equipment
3. Federal ID number (if applicable).
If you wish to obtain a refund of your Indiana fuel tax, you must
4. Taxpayer ID number (TID).
complete this section. If there is not enough room, attach a separate
sheet.
5. County where business is located.
Section IV: Gasoline and/or Special Fuel Used in
6. License type and number: If you are licensed as a gasoline distribu-
Agricultural Production
tor and/or hold a special fuel license with the department, check
the appropriate box(es) and enter your license number.
If you are claiming a refund of fuel taxes because the fuel was used
for agricultural purposes, you must complete this section. Example:
7. Check type of Ownership (check one).
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