Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-48
Gross receipts exempt from gross income tax; U.S. and Indiana tax collection agents
Sec. 48. (a) The state gross retail tax shall not apply to such part of the gross income from transactions constituting selling at retail as is
exempt from the gross income tax under the provisions of IC 6-2.1-3-5.
(b) The state gross retail tax shall not apply to taxes received or collected by the taxpayer as agent for the state of Indiana and/or the United
States of America. No person shall be considered as an agent for the state of Indiana and/or the United States of America under this regulation
[45 IAC 2.2] unless he has been explicitly designated as a collecting agent in the statute under the terms of which the tax is
imposed.
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-24(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 50)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-36 · Licensed practitioners; purchases
- 2.2-5-37 · Definitions
- 2.2-5-38 · Food for human consumption; exemptions
- 2.2-5-39 · Food for human consumption; exemption examples
- 2.2-5-40 · Food not exempt
- 2.2-5-41 · Confectionary items
- 2.2-5-42 · Soft drinks, sodas and similar beverages
- 2.2-5-43 · Food for immediate consumption
- 2.2-5-44 · Combination business; sales of groceries and meals
- 2.2-5-45 · Caterers
- 2.2-5-46 · School meals
- 2.2-5-47 · School building materials
- 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
- 2.2-5-49 · Sales to the United States
- 2.2-5-50 · Selling at retail; gross income
- 2.2-5-51 · United States retailer's and manufacturer's excise taxes
- 2.2-5-52 · Encumbrances on trade-ins
- 2.2-5-53 · Interstate commerce; sales
- 2.2-5-54 · Delivery site
- 2.2-5-55 · Not-for-profit organizations; acquisitions
- 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
- 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
- 2.2-5-58 · Not-for-profit organizations for educational, cultural or…
- 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
- 2.2-5-60 · Property not exempt