Ind. Admin. Code tit. 45, r. 2.2-2-1
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 1. An excise tax, known as the state gross retail (sales) tax is imposed on retail transaction's [sic.] made in Indiana.
(Department of State Revenue; Ch. 2, Reg. 6-2.5-2-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 9)