Ind. Admin. Code tit. 45, § 2.2-2-2 - Collection of Tax

Current as of January 1, 1970

45 Iac 2.2-2-2 - Collection of Tax45 Iac 2.2-2-2 - Collection of Tax

45 Iac 2.2-2-1 - Excise Tax 45 Iac 2.2-2-3 - Tax Rate

45 IAC 2.2-2-2 Collection of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 2. The retail merchant, acting as an agent for the state of Indiana, must collect the tax. The tax is bourne by the customer. Consideration is a necessary element of taxable transaction.

(Department of State Revenue; Ch. 2, Reg. 6-2.5-2-1(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 9)

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