6-2.3-5-6. Bottled water or gas

IN Code § 6-2.3-5-6 (2019) (N/A)
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Sec. 6. A taxpayer is entitled to a deduction for retail sales of bottled water or gas to the extent that the purchase of the water or gas was treated as a retail transaction under IC 6-2.3-3-6.

As added by P.L.192-2002(ss), SEC.47.