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Indiana Code — Title 6 (Taxation)

IC 6-2.5-7-3

Retail merchant; calculation of tax liability; metered pump

Official textiga.in.govlast amended

sales; kerosene
Note: This version of section effective until 1-1-2026. See also following repeal of this section, effective 1-1-2026.
Sec. 3. With respect to the sale of kerosene which is dispensed from a metered pump, unless the purchaser provides an exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant shall collect, for each unit of kerosene sold, state gross retail tax in an amount equal to the product, rounded to the nearest one-tenth of one cent ($0.001), of:

# (1)

the price per unit before the addition of state and federal taxes; multiplied by

# (2)

seven percent (7%).
Unless the exemption certificate is provided, the retail merchant shall collect the state gross retail tax prescribed in this section even if the transaction is exempt from taxation under IC 6-2.5-5.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.5; P.L.81-1983,
SEC.4; P.L.80-1983, SEC.2; P.L.11-1984, SEC.2; P.L.222-1999, SEC.2; P.L.192-2002(ss),
SEC.63; P.L.146-2008, SEC.314; P.L.227-2013, SEC.6; P.L.218-2017, SEC.6.

Amendment history

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.5; P.L.81-1983, SEC.4; P.L.80-1983, SEC.2; P.L.11-1984, SEC.2; P.L.222-1999, SEC.2; P.L.192-2002(ss), SEC.63; P.L.146-2008, SEC.314; P.L.227-2013, SEC.6; P.L.218-2017, SEC.6.

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Nearby sections (25 sections)
  1. 6-2.5-6-12 · Security for payment of tax collected
  2. 6-2.5-6-13 · Refund; grounds
  3. 6-2.5-6-13.5 · Refund of overpayment of tax to a marketplace…
  4. 6-2.5-6-14 · Repealed
  5. 6-2.5-6-14.1 · Retail merchant's refund of gross retail or use taxes
  6. 6-2.5-6-14.2 · List of retail merchants selling tobacco products
  7. 6-2.5-6-15 · Repealed
  8. 6-2.5-6-16 · Refund for research and development equipment
  9. 6-2.5-6-17 · Payment of gross retail tax for consignment sales
  10. 6-2.5-7-1 · Definitions
  11. 6-2.5-7-2 · Repealed
  12. 6-2.5-7-2.5 · Repealed
  13. 6-2.5-7-3 · Retail merchant; calculation of tax liability; metered pump
  14. 6-2.5-7-4 · Repealed
  15. 6-2.5-7-5 · Repealed
  16. 6-2.5-7-5.5 · Repealed
  17. 6-2.5-7-6 · Repealed
  18. 6-2.5-7-6.5 · Repealed
  19. 6-2.5-7-7 · Repealed
  20. 6-2.5-7-8 · Repealed
  21. 6-2.5-7-9 · Repealed
  22. 6-2.5-7-10 · Repealed
  23. 6-2.5-7-11 · Repealed
  24. 6-2.5-7-12 · Repealed
  25. 6-2.5-7-13 · Repealed
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