Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-16 - Collection allowance; those not entitled
Universal Citation: 45 IN Admin Code 6-16
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 16.
A retail merchant described in IC 6-2.5-4-5, IC 6-2.5-4-6, or IC 6-2.5-4-7 is not entitled to the allowance provided by this regulation [45 IAC 2.2]. The aforementioned statutes described power susidiaries [sic.] or public utilities, telephone utilities, and telegraph utilities as not entitled to the collection allowance.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
