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 2.2-7-4 - Exempt transactions; refund procedures for cash transactions

45 Ind. Admin. Code 2.2-7-4

Download
PDF
Current through December 12, 2024
Section 45 IAC 2.2-7-4 - Exempt transactions; refund procedures for cash transactions

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 4.

(a) All persons purchasing gasoline through a metered pump to be used for an exempt purchase may receive a refund of the sales tax paid at the time of the purchase.
(b) Each claim must be filed on a Claim for Refund form (GA110L-MP). The white and pink copies of your receipts must accompany the white and pink copies of your refund claim. Claims may be filed on a monthly, quarterly, semi-annual or annual status.
(c) To obtain additional receipt books, a written request along with the proper payment should be addressed to the Sales Tax Division, Room 208, State Office Building, Indianapolis, Indiana 4620Sec. 4.

45 IAC 2.2-7-4

Department of State Revenue; Ch. 7, Reg. 6-2.5-7-4010; filed Dec 1, 1982, 10:35 am: 6 IR 64