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 7-2 - Rate of tax
Universal Citation: 45 IN Admin Code 7-2
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
With respect to the sale of gasoline which is dispensed from a metered pump, the retail merchant shall collect for each unit sold an amount equal to:
(1) The price per unit before the addition of state and federal taxes;
(2) Multiplied by the sales tax rate.
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