Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-8 - Amount of tax liability
Universal Citation: 45 IN Admin Code 6-8
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-5-7
Sec. 8.
(a) In determining the retail merchants' tax liability for a particular reporting period, the retail merchant shall multiply the retail merchant's total gross retail income from taxable transactions made during the reporting period except as otherwise provided in IC 6-2.5-5-7 or in this chapter of Regulations [ 45 IAC 2.2-6 ], by the sales tax rate.
(b) The amount determined under this Regulation [45 IAC 2.2] is the retail merchant's state gross retail and use tax liability regardless of the amount of tax he actually collects.
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