Exempt transactions; refund procedures for cash transactions

Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 4. (a) All persons purchasing gasoline through a metered pump to be used for an exempt purchase may receive a refund of the sales tax paid at the time of the purchase. (b) Each claim must be filed on a Claim for Refund form (GA110L-MP). The white and pink copies of your receipts must accompany the white and pink copies of your refund claim. Claims may be filed on a monthly, quarterly, semi-annual or annual status. (c) To obtain additional receipt books, a written request along with the proper payment should be addressed to the Sales Tax Division, Room 208, State Office Building, Indianapolis, Indiana 46204. (Department of State Revenue; Ch. 7, Reg. 6-2.5-7-4(010); filed Dec 1, 1982, 10:35 am: 6 IR 64)