Indiana Code - Taxation - Title 6, Section 6-2.5-2-1

Imposition; liability; payment; collection

Sec. 1. (a) An excise tax, known as the state gross retail tax, is
imposed on retail transactions made in Indiana.
(b) The person who acquires property in a retail transaction is
liable for the tax on the transaction and, except as otherwise provided
in this chapter, shall pay the tax to the retail merchant as a separate
added amount to the consideration in the transaction. The retail
merchant shall collect the tax as agent for the state.

As added by Acts 1980, P.L.52, SEC.1.

Last modified: May 28, 2006