Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-2-1
Excise tax
Official textiac.iga.in.govlast amended
Sec. 1. An excise tax, known as the state gross retail (sales) tax is imposed on retail transaction's [sic.] made in Indiana.
(Department of State Revenue; Ch. 2, Reg. 6-2.5-2-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 9)
Amendment history
(Department of State Revenue; Ch. 2, Reg. 6-2.5-2-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 9)
Source: view the official text
Nearby sections (25 sections)
- 1-1-224 · Taxpayer's duty to keep and disclose records (Repealed)
- 1-1-225 · False records prohibited (Repealed)
- 1-1-226 · Penalties for tax evasion (Repealed)
- 1-1-227 · Waiver of prosecution (Repealed)
- 1-1-228 · Rulemaking powers; distribution of rules and forms (Repealed)
- 1-1-229 · Investigations by department; cooperation (Repealed)
- 1-1-230 · Severability of statutes and rules (Repealed)
- 1-1-231 · Airport development zones (Repealed)
- 1.1 · ARTICLE 1.1. GROSS INCOME TAX (REPEALED)
- 2 · ARTICLE 2. SALES AND USE TAX (REPEALED)
- 2.1 · ARTICLE 2.1. SALES AND USE TAX (REPEALED)
- 2.2-1-1 · General definitions
- 2.2-2-1 · Excise tax
- 2.2-2-2 · Collection of tax
- 2.2-2-3 · Tax rate
- 2.2-2-4 · Retail transactions less than 10 cents (Repealed)
- 2.2-2-5 · Fractions rounded to next additional cent
- 2.2-3-1 · Use defined (Repealed)
- 2.2-3-2 · Storage defined (Repealed)
- 2.2-3-3 · Retail merchant engaged in business in Indiana defined
- 2.2-3-4 · Use tax; imposition
- 2.2-3-5 · Use tax; motor vehicles
- 2.2-3-6 · Use tax; aircraft, watercraft
- 2.2-3-7 · Definitions
- 2.2-3-8 · Tangible personal property sold for incorporation into real…