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 7-6 - Reports; payments, deductions
Universal Citation: 45 IN Admin Code 7-6
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5; IC 6-6-1.1
Sec. 6.
Each retail merchant selling gasoline from a metered pump is required to provide the Department with the following information:
(1) Total number of units sold from a metered pump during the period covered by the report;
(2) The total amount of money received from the sale of the gasoline described in clause (1) during the period covered by the report; and
(3) That portion of the amount described in clause (2) which represents state and federal taxes imposed under IC 6-2.5, IC 6-6-1.1 or Section 4081 of the Internal Revenue Code.
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