Ind. Admin. Code tit. 45, § 2.2-7-3 - Collection by Retail Merchant

Current as of January 1, 1970

45 Iac 2.2-7-3 - Collection by Retail Merchant45 Iac 2.2-7-3 - Collection by Retail Merchant

45 Iac 2.2-7-2 - Rate of Tax 45 Iac 2.2-7-4 - Exempt Transactions; Refund Procedures for Cash Transactions

45 IAC 2.2-7-3 Collection by retail merchant

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in Regulation 6-2.5-7-3(010) $45 IAC 2.2-7-2$ even if the transaction is exempt from taxation under IC 6-2.5-5-5 $Repealed by P.L.61-1980, SECTION 15.$ .

(Department of State Revenue; Ch. 7, Reg. 6-2.5-7-3(020); filed Dec 1, 1982, 10:35 am: 6 IR 64)

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