IC 6-2.5-3.5-26 — Relation to the state gross retail tax; exemptions
Chapter 3.5. Collection of Use Tax on Gasoline
Section text
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.
Source: official publisher (2026 edition)