Section 45 IAC 12-2-3 - Imposition of tax; ultimate burden of taxAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-201
Sec. 3.
(a) Except as otherwise provided, a licensed distributor shall add the per gallon amount of tax to the selling price of each gallon of gasoline that is received by the licensed distributor and is subsequently sold in this state.(b) The per gallon amount of tax is charged to and collected from each subsequent gasoline dealer so that the ultimate consumer bears the burden of tax.(c) A gasoline dealer that sells gasoline through a stationary metered pump must include the gasoline tax in the selling price of the gasoline posted on the pump.Department of State Revenue; Reg 6-6-1.1-201030; filed Sep 19, 1983, 2:23 pm: 6 IR 2314Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA