Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 2 - State Gross Retail Tax
Section 2-3 - Tax rate
Universal Citation: 45 IN Admin Code 2-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary transaction and is imposed at the following rates:
| STATE GROSS RETAIL TAX | GROSS RETAIL INCOME RECEIVED FROM THE RETAIL UNITARY TRANSACTION |
| $.0 | less than $.10 |
| $.01 | at least $ .10, but less than $.30 |
| $.02 | at least $ .30, but less than $.50 |
| $.03 | at least $ .50, but less than $.70 |
| $.04 | at least $ .70, but less than $.90 |
| $.05 | at least $ .90, but less than $1.10 |
On a retail unitary transaction in which the gross retail income received by the retail merchant is one dollar and ten cents ($1.10) or more, the state gross retail tax is five percent (5%) of that gross retail income.
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