Indiana § 6-2.5-3.5-26 Relation to the state gross retail tax; exemptions

Indiana Statutes

§ 6-2.5-3.5-26 — Relation to the state gross retail tax; exemptions

Indiana § 6-2.5-3.5-26

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 3.5Collection of Use Tax on Gasoline

This text of Indiana § 6-2.5-3.5-26 (Relation to the state gross retail tax; exemptions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-3.5-26 (2026).

Text

(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.

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(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.