Collection of tax

Indiana Administrative Code

Section: 45-2.2-2-2

Jurisdiction: IN

Bluebook Citation: 45 Ind. Admin. Code 2.2-2-2

Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 2. The retail merchant, acting as an agent for the state of Indiana, must collect the tax. The tax is bourne by the customer. Consideration is a necessary element of taxable transaction. (Department of State Revenue; Ch. 2, Reg. 6-2.5-2-1(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 9)

Chat with this regulation using AI

Ask CiteLaw's AI Navigator anything about this regulation, verify citations, and research related authorities. Sign up for CiteLaw free today to get started.