Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel
Section 45 IAC 2.2-7-3 - Collection by retail merchant

45 Ind. Admin. Code 2.2-7-3

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Current through December 25, 2024
Section 45 IAC 2.2-7-3 - Collection by retail merchant

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 3.

The retail merchant selling gasoline which is dispensed from a metered pump must collect the state gross retail tax prescribed in Regulation 6-2.5-7-3(010) [ 45 IAC 2.2-7-2 ] even if the transaction is exempt from taxation under IC 6-2.5-5-5[Repealed by P.L. 61-1980, SECTION 15.].

45 IAC 2.2-7-3

Department of State Revenue; Ch. 7, Reg. 6-2.5-7-3020; filed Dec 1, 1982, 10:35 am: 6 IR 64