{"data":{"id":"us-in/ic-6-2.5-3.5-26","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-26","heading":"Relation to the state gross retail tax; exemptions","body":"Sec. 26. (a) The gasoline use tax collected under this chapter is considered equivalent to the state gross retail tax that would be collected by a retail merchant in a retail sale and replaces the obligation of the retail merchant to collect the state gross retail tax on the sale of gasoline.\n(b) Except for the exemption under IC 6-2.5-5-8 for property acquired for resale in the ordinary course of business, the exemptions set forth in IC 6-2.5-5 apply to the gasoline use tax imposed by this chapter.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-26","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5f0ee6708a62bcee3dc355b4b23870620ad9772f465386517e161ec423e3d47d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-25","next":"us-in/ic-6-2.5-3.5-27"},"notice":"GroundRules: Original legal text. Not legal advice."}