45 IAC 2.2-7-2
45 IAC 2.2-7-2 Rate of tax
Cite as Ind. Admin. Code tit. 45, r. 2.2-7-2
Sec. 2. With respect to the sale of gasoline which is dispensed from a metered pump, the retail merchant shall collect for each unit sold
an amount equal to:
(1) The price per unit before the addition of state and federal taxes;
(2) Multiplied by the sales tax rate.