6-6-9.7-2. "Gross retail income" defined

IN Code § 6-6-9.7-2 (2019) (N/A)
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Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.

As added by P.L.256-1997(ss), SEC.1.