45 IAC 2.2-2-2

45 IAC 2.2-2-2 Collection of tax

Last amended: 1982Year: 2027Length: 33 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-2-2

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.
45 IAC 2.2-2-2: 45 IAC 2.2-2-2 Collection of tax | Justis AI