Section 45IAC2.2-2-1. Excise tax

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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)

                    
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