Indiana Code — Title 6 (Taxation)
IC 6-9-49-6
Applicability of state gross retail tax provisions
Official textiga.in.govlast amended
Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.290-2019, SEC.12.
Amendment history
As added by P.L.290-2019, SEC.12.
Source: view the official text
Nearby sections (25 sections)
- 6-9-48-5 · Taxable transactions
- 6-9-48-6 · Tax rate
- 6-9-48-7 · Collection procedures
- 6-9-48-8 · Distribution of tax revenue
- 6-9-48-9 · Deposit of tax revenue
- 6-9-48-10 · Use of tax revenue
- 6-9-48-11 · Expiration of chapter
- 6-9-49-1 · Applicability
- 6-9-49-2 · Definitions
- 6-9-49-3 · Authorization to impose tax
- 6-9-49-4 · Food or beverage transactions to which tax applies
- 6-9-49-5 · Rate
- 6-9-49-6 · Applicability of state gross retail tax provisions
- 6-9-49-7 · Distribution
- 6-9-49-8 · Food and beverage tax receipts fund
- 6-9-49-9 · Uses of revenue
- 6-9-49-10 · Covenant
- 6-9-49-11 · Expiration of tax
- 6-9-50-1 · Applicability
- 6-9-50-2 · Definitions
- 6-9-50-3 · Authorization to impose tax
- 6-9-50-4 · Food or beverage transactions to which tax applies
- 6-9-50-5 · Rate
- 6-9-50-6 · Applicability of state gross retail tax provisions
- 6-9-50-7 · Distribution