Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 5 - Exempt Transactions of a Retail Merchant
Section 5-50 - Selling at retail; gross income
Universal Citation: 45 IN Admin Code 5-50
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 50.
The state gross retail tax shall not apply to such part of the gross income from transactions constituting selling at retail which is excise tax imposed under Section 4081 of the Internal Revenue Code.
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