Note: This version of section effective until 1-1-2026. See also following repeal of this section, effective 1-1-2026. Sec. 3. With respect to the sale of kerosene which is dispensed from a metered pump, unless the purchaser provides an exemption certificate in accordance with IC 6-2.5-8-8 , a retail merchant shall collect, for each unit of kerosene sold, state gross retail tax in an amount equal to the product, rounded to the nearest one-tenth of one cent ($0.001), of: (1) the price per unit before the addition of state and federal taxes; multiplied by (2) seven percent (7%). Unless the exemption certificate is provided, the retail merchant shall collect the state gross retail tax prescribed in this section even if the transaction is exempt from taxation under IC 6-2.5-5 . IC 6-2.5-7-3 Repealed Note: This repeal of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
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