Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-14 - Collection allowance
Universal Citation: 45 IN Admin Code 6-14
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-7-5
Sec. 14.
In order to compensate retail merchants for collecting and timely remitting the state gross retail and use tax, the retail merchant, except the retail merchant referred to in Regulation 6-2.5-6-10(c)(010) [ 45 IAC 2.2-6-16 ], is entitled to deduct and retain from the tax liability determined in IC 6-2.5-7-5 or under this chapter of the Regulation [ 45 IAC 2.2-6 ], if timely remitted, a retail merchant's collection allowance.
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