Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-2-2
Collection of tax
Official textiac.iga.in.govlast amended
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.
(Department of State Revenue; Ch. 2, Reg. 6-2.5-2-1(b)(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(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 9)
Source: view the official text
Nearby sections (25 sections)
- 1-1-225 · False records prohibited (Repealed)
- 1-1-226 · Penalties for tax evasion (Repealed)
- 1-1-227 · Waiver of prosecution (Repealed)
- 1-1-228 · Rulemaking powers; distribution of rules and forms (Repealed)
- 1-1-229 · Investigations by department; cooperation (Repealed)
- 1-1-230 · Severability of statutes and rules (Repealed)
- 1-1-231 · Airport development zones (Repealed)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 GROSS INCOME TAX (REPEALED)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 SALES AND USE TAX (REPEALED)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 SALES AND USE TAX (REPEALED)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- 2.2-2-4 · Retail transactions less than 10 cents (Repealed)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- 2.2-3-1 · Use defined (Repealed)
- 2.2-3-2 · Storage defined (Repealed)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…
- 2.2-3-9 · Procedure when tax is not paid on construction material when…