INDIANA — Gov. Mike Braun has officially updated Indiana’s ongoing energy emergency declaration, extending the state’s gas tax holiday through Nov. 4, 2026, and introducing new regulatory relief for agriculture and timber haulers.
Under the updated executive order issued Sept. 30, the Indiana Department of Revenue (DOR) will continue to pause collection of both the state Gasoline Use Tax and the Gasoline Excise Tax. The suspension covers the period from Aug. 7 through Nov. 4, continuing a consecutive sequence of tax relief measures established by Gov. Braun’s previous executive orders.
The combined tax suspensions save Hoosier drivers roughly 60 cents per gallon at the pump.
Agricultural Relief Included in Latest Executive Order
In a separate provision of the order, Gov. Braun suspended restrictions governing special fuel use to assist Indiana’s agriculture and timber sectors during harvest season.
Effective Sept. 30 and remaining in place for the duration of the energy emergency, farmers and timber harvesters are permitted to use off-road dyed diesel in any highway vehicles used to haul farm and timber products on Indiana public roads. State officials emphasized that the temporary waiver on dyed diesel restrictions applies strictly to agricultural and timber operations.
Guidance for Retailers and Distributors
The Indiana Department of Revenue outlined specific operational directives for fuel distributors and retailers regarding compliance and billing adjustments during the extended relief window:
- Distributors: Must not collect Gasoline Use Tax from retailers or accrue Gasoline Excise Tax through Nov. 4. Distributors who have already collected fuel taxes during the designated suspension period are instructed to reconcile those transactions directly with retailers.
- Retailers: Retailers charged Gasoline Use Tax during the suspended period should work directly with their fuel distributor to resolve the balance. DOR confirmed it will not issue standard refunds via Form GA-110L for these amounts.
- Annual Inventory Filings: The emergency declaration does not alter standard inventory reporting requirements for businesses completing Form IVT-1.
Further detailed tax guidance, filing instructions, and consumer resources remain accessible on the Indiana Department of Revenue’s official Gasoline Tax webpage.
