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 7-3 - Collection by retail merchant
Universal Citation: 45 IN Admin Code 7-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
The retail merchant selling gasoline which is dispensed from a metered pump must collect the state gross retail tax prescribed in Regulation 6-2.5-7-3(010) [ 45 IAC 2.2-7-2 ] even if the transaction is exempt from taxation under IC 6-2.5-5-5[Repealed by P.L. 61-1980, SECTION 15.].
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