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Indiana Code — Title 6 (Taxation)

IC 6-2.5-3.5-26

Relation to the state gross retail tax; exemptions

Official textiga.in.govlast amended

Sec. 26.

# (a)

The gasoline use tax collected under this chapter is considered equivalent to the state gross retail tax that would be collected by a retail merchant in a retail sale and replaces the obligation of the retail merchant to collect the state gross retail tax on the sale of gasoline.

# (b)

Except for the exemption under IC 6-2.5-5-8 for property acquired for resale in the ordinary course of business, the exemptions set forth in IC 6-2.5-5 apply to the gasoline use tax imposed by this chapter.
As added by P.L.227-2013, SEC.1. Amended by P.L.146-2020, SEC.11.

Amendment history

As added by P.L.227-2013, SEC.1. Amended by P.L.146-2020, SEC.11.

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Nearby sections (25 sections)
  1. 6-2.5-3.5-14 · "Use tax rate"
  2. 6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
  3. 6-2.5-3.5-16 · Remittance of gasoline use tax to the department
  4. 6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline…
  5. 6-2.5-3.5-18 · Bond associated with a permit
  6. 6-2.5-3.5-19 · Collection of gasoline use tax
  7. 6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
  8. 6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
  9. 6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
  10. 6-2.5-3.5-23 · Consequences for failure to pay and failure to file
  11. 6-2.5-3.5-24 · Display of price
  12. 6-2.5-3.5-25 · Exempt transactions; refunds; procedures
  13. 6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
  14. 6-2.5-3.5-27 · Liability for unpaid gasoline use tax
  15. 6-2.5-4-1 · Selling at retail
  16. 6-2.5-4-2 · Repealed
  17. 6-2.5-4-3 · Water softening and conditioning business
  18. 6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
  19. 6-2.5-4-4.2 · Repealed
  20. 6-2.5-4-4.5 · Repealed
  21. 6-2.5-4-5 · Power subsidiaries of public utilities
  22. 6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
  23. 6-2.5-4-7 · Repealed
  24. 6-2.5-4-8 · Governmental entities; private or proprietary activities
  25. 6-2.5-4-9 · Sale of property to be added to structures or facilities;…
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