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The Indiana Department of Revenue updated its Public Transportation Information Bulletin #12 (effective July 1, 2010) with a new section II to clarify the factors necessary for a trucking company to qualify for a sales and use tax exemption on trucking-related purchases, e.g. vehicles, repair parts and fuel.  Although a number of the factors are directed specifically at a trucking company that serves a parent company, any trucking company that claims the exemption should review its operations for compliance with the factors set forth in Information Bulletin #12, which can be accessed at http://www.in.gov/dor/reference/files/sib12.pdf).