Collection by retail merchant

Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 3. The retail merchant selling gasoline which is dispensed from a metered pump must collect the state gross retail tax prescribed in Regulation 6-2.5-7-3(010) [ 45 IAC 2.2-7-2 ] even if the transaction is exempt from taxation under IC 6-2.5-5-5 [Repealed by P.L.61-1980, SECTION 15.] . (Department of State Revenue; Ch. 7, Reg. 6-2.5-7-3(020); filed Dec 1, 1982, 10:35 am: 6 IR 64)