Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 2. With respect to the sale of gasoline which is dispensed from a metered pump, the retail merchant shall collect for each unit sold an amount equal to:

1. (1) The price per unit before the addition of state and federal taxes;
2. (2) Multiplied by the sales tax rate.

(Department of State Revenue; Ch. 7, Reg. 6-2.5-7-3(010); filed Dec 1, 1982, 10:35 am: 6 IR 64)