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

IN Code § 6-2.5-3.5-26 (2019) (N/A)
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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) 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.