Form Ref-1000 - Consolidated Application For Fuel Tax Refund Page 5
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6If you own 20 acres in which you are cultivating a corn crop, you
Column 5: Eligible Gallons Consumed: Using whole gallons only,
would indicate “corn” as the crop, “20” as the crop acreage, and the
enter the total gallons of Indiana tax paid fuel consumed by the ap-
total operations for each crop would be the number of times you
propriate vehicles identifi ed in Column 1 for each trip during which
drove your vehicle over the crop in order to cultivate your agricul-
the other commercial equipment was utilized.
tural product.
Column 6: Enter exempt percentage (“Proportional Use Exemption”
You must also indicate the total gallons of fuel used in other farm
on last page of instructions) for each vehicle listed in Column 1.
operations. Examples of this would include fuel used to grind feed,
pump water, etc. Provide a detailed explanation of your exempt
Column 7: Enter the proportional use exempt gallons by multiplying
usage in this box.
the eligible gallons in Column 5 by the applicable percentage in Col-
umn 6. Th is amount is then carried to Section II, Line 7A or Line 7B.
Section V: Motorboats and Other Exempt Uses
Proportional Use Exemption Refund for Special Fuel Tax and
Gasoline Tax
If you are claiming a fuel tax refund for motorboats or some purpose
other than agricultural, you must provide a detailed explanation and
To receive a proportional use exemption refund for special fuel tax
attach additional sheets if necessary.
and gasoline tax, you must provide proof that:
1.
Th e special fuel tax or gasoline tax has previously been paid to
Note: Gasoline used on an Indiana lake is not eligible for a refund.
the department;
2.
Th e Indiana tax paid fuel was used to operate the other com-
Section VI: Proportional Use Exemption Refund Only
mercial equipment mounted on the motor vehicle.
Indiana motor carriers and IFTA carriers must be certifi ed by the
Th e proportional use exemption is only allowed for fuel used to
Motor Carrier Service Division before applying for a refund. Carri-
operate the other commercial equipment mounted on the motor
ers must complete application PROP-1 before April 1 to be eligible for
vehicle during the trips when that mechanism is actually used. Proof
fi ling a Form MCS 1789.
of operation should include some type of shipping document such
as a bill of lading.
Th is section must be completed to obtain a refund of taxes paid
on motor fuel consumed in a motor vehicle which has a common
Documentation Required
fuel reservoir. Th is common reservoir is used to propel the motor
vehicle along the highway and also to propel a power take-off unit
Th e following will be accepted for proof of tax paid (only one is
used for commercial purposes. If you operate a type of vehicle for
required):
which a proportional use exemption should be allowed, and it is not
• MF-360
listed or is listed but you have proof that the vehicle(s) is entitled to
• SF-900
a diff erent percentage, please contact our offi ce at (317) 615-7200
• Original invoices
to determine the correct percentage.
• Copies of invoices with completed REF-1000A (Affi davit of Cer-
tifi cation of Tax Paid Invoices)
If you have a type of vehicle for which you use separate fuel types,
you must enter them separately on this form. Example: you oper-
Th e affi davit must be completed, signed, and notarized by the sup-
ate 2 dump trucks. One dump truck operates on special fuel, and 1
plier.
dump truck operates on gasoline. You must make separate entries
on the form for each of these dump trucks.
Th e department requires that original receipts contain at least the
following information:
Column 1: Enter the type of vehicle currently approved for the pro-
• Name and address of seller
portional use refund. A list is located on page 3 of the instructions.
• Number of gallons purchased
• Date on which the fuel was purchased
Column 2: Enter the number of vehicles for each type listed in
• Type of fuel purchased
Column 1.
• Amount of tax paid
• Customer’s name
Column 3: Enter the liability (time) period for which you are
claiming a refund for each vehicle listed in Column 1. A refund
may be claimed for any liability period within the 3-year statute of
limitations. See page 1 of the instructions “How Oft en Can I File a
Claim for Refund?”
Column 4: Enter the eligible miles traveled.
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