Article 2.2 - SALES AND USE TAX
- Rule 45 IAC 2.2-1 - Definitions (§ 2.2-1-1)
- Rule 45 IAC 2.2-2 - State Gross Retail Tax (§§ 2.2-2-1 — 2.2-2-5)
- Rule 45 IAC 2.2-3 - Use Tax (§§ 2.2-3-1 — 2.2-3-27)
- Rule 45 IAC 2.2-4 - Retail Transactions of Retail Merchant (§§ 2.2-4-1 — 2.2-4-35)
- Rule 45 IAC 2.2-5 - Exempt Transactions of a Retail Merchant (§§ 2.2-5-1 — 2.2-5-70)
- Rule 45 IAC 2.2-6 - Returns, Remittances and Refunds (§§ 2.2-6-1 — 2.2-6-17)
- Rule 45 IAC 2.2-7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel (§§ 2.2-7-1 — 2.2-7-7)
- Rule 45 IAC 2.2-8 - Registration (§§ 2.2-8-1 — 2.2-8-18)
- Rule 45 IAC 2.2-9 - Enforcement and Penalties (§§ 2.2-9-1 — 2.2-9-7)
- Rule 45 IAC 2.2-10 - Miscellaneous (§§ 2.2-10-1 — 2.2-10-3)