45 IAC 2.2-7-3
45 IAC 2.2-7-3 Collection by retail merchant
Cite as Ind. Admin. Code tit. 45, r. 2.2-7-3
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[Repealed by P.L.61-1980, SECTION 15.].