Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel
Section 7-1 - Display of price on pump

Universal Citation: 45 IN Admin Code 7-1

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 1.

(a) A retail merchant who uses a metered pump to dispense gasoline shall display on the pump the total price per unit of gasoline.

(b) The retail merchant may not advertise the motor fuel at a price which is different than the pump price he is required to dispaly [sic.] on the metered pump.

(c) This regulation [45 IAC 2.2] does not apply to the sale of motor fuel which is not dispensed through a metered pump.

(d) "Metered pump" means a stationary pump which is capable of metering the amount of motor fuel dispensed from it and which is capable of simultaneously calculating and displaying the price of the motor fuel so dispensed.

(e) The regulation also does not apply to the sale of diesel fuels.

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