45 IAC 2.2-7-4 Exempt transactions; refund procedures for cash transactions

Sec. 4. (a) All persons purchasing gasoline through a metered pump to be used for an exempt purchase may receive a refund of the sales tax paid at the time of the purchase. (b) Each claim must be filed on a Claim for Refund form (GA110L-MP). The white and pink copies of your receipts must accompany the white and pink copies of your refund claim. Claims may be filed on a monthly, quarterly, semi-annual or annual status. (c) To obtain additional receipt books, a written request along with the proper payment should be addressed to the Sales Tax Division, Room 208, State Office Building, Indianapolis, Indiana 46204.