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Form REF-1000                     Indiana Department of Revenue                                         Mailing/Contact Information:
State Form 50854                                                                                        Indiana Department of Revenue 
(R17 / 6-24)                      Claim for Fuel Tax Refund                                             P.O. Box 1971 
                                                                                                        Indianapolis, IN 46206-1971 
                                                                                                        317-615-2630
                                                                                                        fetax@dor.in.gov

 Section A: Information
Individual or Business Name                                       Social Security Number or Federal Identification Number

Street Address                                                    Indiana Taxpayer Identification Number

City, State, and ZIP Code                                         Refund Period

Telephone Number                                                  Email Address

Use of Fuel (Only Check One):
A – Agriculture                   F – Maintenance                       K – Refrigeration               N – Federal
B – Aviation                      G – Manufacturing                     L – Taxicabs                    O – Denaturing
C – Building/Construction         H – Marine                            M – Other (Specify)             P – Compressed Natural Gas
D – Export                        I – Mining                            _________________
E – Local Transit Systems         J – Railroad

Section B: Refund Computation
                                                                               Gasoline                 Special Fuel 
                                                                               (Use Whole Gallons)      (Use Whole Gallons)
1. Gallons Used for Exempt Purposes (Section C, Line 11)
2. Proportional Gallons Eligible for Fuel Tax Refund (Section D, Line 6)
3. Total Gallons Eligible for Fuel Tax Refund (Line 1 plus Line 2)
4. Fuel Tax Rate (See table below)
5. Fuel Tax Refund (Line 3 multiplied by Line 4)
6. Oil Inspection Fee Refund (Line 3 multiplied by .01)
7. Collection Allowance Adjustment
8. Total Fuel Tax Refund (Line 5 plus Line 6 minus Line 7)
9. Total Refund Claimed (Line 8 Gasoline plus Line 8 Special Fuel)

                                                       Tax Rate Table
Refund Tax Period                                      Gasoline Tax Rate                    Special Fuel Tax Rate
July 1, 2020 - June 30, 2021                              $0.31                                         $0.51
July 1, 2021 - June 30, 2022                              $0.32                                         $0.53
July 1, 2022 - June 30, 2023                              $0.33                                         $0.55
July 1, 2023 - June 30, 2024                              $0.34                                         $0.57
Periods on or after July 1, 2024                          $0.35                                         $0.59

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Section C: Exempt Use Details
1. Vehicle or 2. Make and 3. Licensed 4. Description of Use 5. Exempt Gallons Used (Whole Gallons)
Equipment Type Model with the BMV
Gasoline Special Fuel
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No

6. Subtotal
7. Tax-Paid Gallons Used to Denature Alcohol
8. Tax-Paid Gallons Exported to Another State
9. Tax-Paid Gallons Used in a Motorboat on Lake Michigan or the Ohio River
10. Tax-Paid Gallons Sold to the U.S. Government
11. Tax-Paid Special Fuel Gallons Used When Converting to a
Compressed Natural Gas Product
12. Total to Report in Section B, Line 1 (Add Lines 6 through 11)

Section D: Proportional Use Exemption Details
1. Vehicle Type 2. Weight of Vehicle 3. Gallons Used 4. Exempt 5. Whole Gallons Eligible for Refund
(Whole Gallons) Percentage (Column 3 multiplied by Column 4)
(See chart
Gasoline Special Fuel below) Gasoline Special Fuel
26,000 lbs or less
Over 26,000 lbs
26,000 lbs or less
Over 26,000 lbs
26,000 lbs or less
Over 26,000 lbs
26,000 lbs or less
Over 26,000 lbs
26,000 lbs or less
Over 26,000 lbs
26,000 lbs or less
Over 26,000 lbs

6. Total to Report in Section B, Line 2

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Auxiliary Power Unit (APU)       4%  Lime Spreader Truck           15% Semi-Wrecker                       35%

Bookmobile                       25% Line Truck/Aerial Lift Truck  20% Service Truck with Jack Hammer     15%

Boom Truck/Block Boom            20% Milk Tank Truck               30% Service Truck with Pneumatic Drill 15%
                                                                       Sewer Cleaning Truck/Sewer Jet/
Bulk Feed Truck                  15% Mobile Crane                  42% Sewer Vactor                       35%

Car Carrier with Hydraulic Winch 10% Pneumatic Tank Truck          15% Snow Plow Truck                    10%

Carpet Cleaning Van              15% Ready Mix Concrete Truck      30% Spray Truck                        15%

Diesel Particulate Filter (DPF)  1%  Refrigeration Truck           15% Super Sucker Truck                 90%
                                     Salt Spreader/Dump Truck with 
Digger-Derrick Truck             20% Spreader                      15% Sweeper Truck                      20%

Dump Truck                       23% Sanitation Dump Trailer       15% Tank Transport                     15%

Fire Truck                       48% Sanitation Truck              41% Tank Truck                         24%
                                                                       Truck with Power Take-Off 
Hot Asphalt Distribution Truck   10% Seeder Truck                  15% Hydraulic Winch                    20%
                                     Semi-Tractor and Dump Trailer 
Leaf Truck                       20% Combo                         15% Wrecker                            10%

This claim must be signed by the taxpayer or by an authorized agent. If signed by an authorized agent, a properly completed power of 
attorney form must be attached.

I hereby certify that the amount claimed is legally due, after allowing all just credits, and that no part of the same has been paid. I further  
understand that this refund may be applied to any outstanding liability which I currently have. Under penalties of perjury, I declare that I 
have examined this form and to the best of my knowledge and belief it is true, correct, and complete.

Printed Name:                        Signature:                                                      Date:

Preparer Printed Name:               Signature:                                                      Date:

Phone Number:                        Email Address: 

For Department Only

Tax Analyst:                         Date:

Supervisor:                          Date:

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Instructions for Completing the Claim for Fuel Tax Refund

What is the REF-1000? Gasoline claims must be filed by April 15 of the year succeeding
The REF-1000 form is used to file for a refund of un-dyed special three years from the date of purchase. For example, you
fuel excise tax, gasoline excise tax, and oil inspection fee. purchased gasoline on July 20, 2021. You have until April 15,
2025 to file a claim for refund.
Who should file?
Anyone who purchased un-dyed special fuel or gasoline, paid the Compressed natural gas claims must be filed on a quarterly basis
Indiana excise tax, and oil inspection fee, and later used it for an no later than the end of the third month following the end of the
exempt purpose. If the fuel is being used in a vehicle, the declared calendar quarter.
gross weight must be 26,000 pounds or less.
What type of documentation is proof that tax was paid?
Indiana Motor Carriers and IFTA Carriers should use Form MCS- • Invoices/Receipts/Reports that include:
1789 to file a claim for refund. ο Name and address of seller
ο Name of purchaser
How do I file a Claim for Fuel Tax Refund (Form REF-1000)? ο Number of gallons purchased
• File electronically via INTIME, DOR’s e-services portal, at ο Date purchased
intime.dor.in.gov. ο Type of fuel purchased
• Mail the completed claim and supporting documentation to ο Amount of tax paid
the address listed on the front of the form. • MF-360 (Consolidated Gasoline Monthly Tax Return)
• Email the completed claim and supporting documentation to • SF-900 (Consolidated Special Fuel Monthly Tax Return)
fetax@dor.in.gov. • Tax returns for other states showing gallons exported from
Indiana
What are some examples of exempt usage?
• Operating agricultural equipment (tractors, combines, Questions
harvesters). Vehicles registered by the Indiana Bureau of If you need further assistance, you can contact Special Tax on
Motor Vehicles are not eligible for refund. intime.dor.in.gov using the secure messaging feature, at
• Operating off-highway equipment (cranes, forklifts, sawmills, fetax@dor.in.gov, or 317-615-2630 Monday through Friday,
stationary engines, in-plant industrial use). 8 a.m. to 4:30 p.m. ET.
• Using fuel for non-highway purposes (planes, trains, home
heating). Section A: Information
• Operating as a common carrier of passengers, including a
taxicab as defined in Indiana Code 6-6-1.1-103(l). Name. Enter the name of the individual or entity making the claim
• Operating a for-hire bus as defined in Indiana Code 9-13-2-
66.7. Address. Enter the location address.
• Operating a public transportation vehicle or public transit
system. Telephone Number. Enter the phone number for the responsible
• Operating a vehicle using mounted equipment with a point of contact for completing the claim.
common fuel supply reservoir may qualify for a proportional
use exemption. Social Security Number (SSN)/Federal Employer Identification
• Purchasing Indiana tax-paid fuel for export. Number (FEIN). If the claim is for an individual, enter the SSN.
• Selling Indiana tax-paid fuel to the U.S. Government. If the claim is for an entity, enter the FEIN.
• Using Indiana tax-paid fuel to denature alcohol.
• Operating refrigeration units mounted on motor vehicles with Indiana Taxpayer Identification Number (TID). Enter the
a separate fuel tank exclusively for cooling. 10-digit TID. If you do not know the TID, leave this space blank.
• Converting special fuel into a compressed natural gas
product. This is the difference between the amount of special Refund Period. Enter the beginning and ending dates of the
fuel purchased by a compressed natural gas product fuel period being claimed.
station and the amount of compressed natural gas product
produced and sold by the fuel station. Email Address. Enter the email address of the person
responsible for completing the claim. If you do not have an email
When should I file? address, leave this space blank.
A claim for refund can be filed on a monthly, quarterly, semi-
annual or annual basis. Use of Fuel. Mark the appropriate box to indicate how the fuel
was used.
Special fuel claims must be filed within three years of the date of
purchase. For example, you purchased special fuel on July 20,
2021. You have until July 20, 2024 to file a claim for refund.

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Section B: Refund Computation Line 9. Enter the number of Indiana tax-paid gallons used in a
Separate refund forms must be filed for different gasoline motorboat on Lake Michigan or the Ohio River (Gasoline Only).
and special fuel tax rates. Refer to the Tax Rate Table.
Line 10. Enter the number of Indiana tax-paid gallons sold to the
Example. Fuel is purchased for a non-taxable use for the period U.S. Government.
April 1, 2023 through Sept. 30, 2023. Two refund claim forms
must be filed. Line 11. Enter the difference between the amount of special fuel
purchased by a compressed natural gas product fuel station
1st claim – April 1, 2023 through June 30, 2023 and the amount of compressed natural gas product produced
and sold. For station retailers, unless DOR has approved an
2nd claim – July 1, 2023 through Sept. 30, 2023 alternative conversion factor, the fueling station operator should
report compressed natural gas GGE units based on each 5.66 lb.,
Line 1. Enter the amount from Section C, Line 11. or 123.57 cu. ft. of natural gas dispensed.

Line 2. Enter the amount from Section D, Line 6. Line 12. Add lines 6 through 11.

Line 3. Line 1 plus Line 2. Section D: Proportional Use Exemption Details
Proportional use exemptions apply to fuel consumed by
Line 4. Enter the appropriate rate(s) from the table(s). commercial equipment being used on a vehicle that shares a
common fuel reservoir. Each vehicle type must be listed on a
Line 5. Multiply Line 3 by Line 4. separate line. If you operate a type of vehicle that is not listed,
please contact our office at 317-615-2630 or fetax@dor.in.gov.
Line 6. Multiply Line 3 by .01 (Special Fuel Only).
Column 1. Enter the type of vehicle from the list.
Line 7. Enter the sum of all collection allowance credits from your
invoices (Special Fuel Only). Column 2. Mark the applicable box.

Line 8. Line 5 plus Line 6 minus Line 7. Column 3. Enter the whole gallons consumed.

Line 9. Line 8 gasoline plus Line 8 special fuel. Column 4. Enter the applicable exemption percentage from the
chart.

Section C: Exempt Use Details Column 5. Multiply Column 3 by Column 4.
This section must be completed if you used gasoline and/or
special fuel for an exempt purpose. Line 6. Enter the total(s) from Column 5.

Complete Columns 1 through 5 if the fuel was used for an exempt
reason other than the reasons listed in Lines 7 through 10.

Column 1. Enter the type of vehicle or equipment.

Column 2. Enter the make and model.

Column 3. Indicate if the vehicle is licensed with the Indiana
Bureau of Motor Vehicles.

Column 4. Describe how the fuel was used in an exempt
manner (e.g., plowing fields, building construction, home heating,
operating a taxicab).

Column 5. Enter the whole gallons consumed in an exempt
manner.

Line 6. Enter the total from Column 5.

Line 7. Enter the number of Indiana tax-paid gallons used to
denature alcohol (Gasoline Only).

Line 8. Enter the number of Indiana tax-paid gallons exported
from Indiana to another state.
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