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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-7-4

Exempt transactions; refund procedures for cash transactions

Official textiac.iga.in.govlast amended

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.

Amendment history

(Department of State Revenue; Ch. 7, Reg. 6-2.5-7-4(010); filed Dec 1, 1982, 10:35 am: 6 IR 64)

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Nearby sections (25 sections)
  1. 2.2-6-9 · Income exclusion ratio
  2. 2.2-6-10 · Income exclusion ratio defined
  3. 2.2-6-11 · Recordkeeping requirements on exempt sales less than ten…
  4. 2.2-6-12 · Bad debts deduction
  5. 2.2-6-13 · Collection from bad debts
  6. 2.2-6-14 · Collection allowance
  7. 2.2-6-15 · Collection allowance rates
  8. 2.2-6-16 · Collection allowance; those not entitled
  9. 2.2-6-17 · Energy assistance deductions
  10. 2.2-7-1 · Display of price on pump
  11. 2.2-7-2 · Rate of tax
  12. 2.2-7-3 · Collection by retail merchant
  13. 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
  14. 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
  15. 2.2-7-6 · Reports; payments, deductions
  16. 2.2-7-7 · Payments and deductions
  17. 2.2-8-1 · Registered retail merchants' certificate
  18. 2.2-8-2 · Registered retail merchants' certificate; requirements
  19. 2.2-8-3 · Supplemental application
  20. 2.2-8-4 · Registered retail merchants' certificate; use tax
  21. 2.2-8-5 · Out-of-state registration
  22. 2.2-8-6 · Valid exemption certificate
  23. 2.2-8-7 · Retail merchants' certificate; each place of business
  24. 2.2-8-8 · Exempt organizations; certificate
  25. 2.2-8-9 · Outstanding tax warrants
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