State Form 211 - Indiana Metered Pump Sales And Use Tax Return Page 2
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1
2Schedule A Instructions
If you are completing this form and you do not sell fuel through a stationary metered pump, you are
simply follow the instructions shown on each line of Schedule A. If you sell multiple blends of
filing the wrong form. A form ST-103 should be filed. Contact the Department at (317) 233-4015 to
gasohol, use the appropriate columns to identify each blend and the gallons and rates associated
change your account and receive the correct form to complete.
with those sales. If you blend different blends at the dispenser, report the components, and their
respective tax rates. For example, a 7.7% low grade product and a 10% high grade product result-
Use this schedule to determine the amount of sales tax due on your stationary metered pump sales
ing in a midgrade should be reported under the 7.7% and 10%, not as an 8.85% grade.
of motor fuels. To do this, you have to “back out” the federal and state excise taxes from each
applicable Column on Line 7. After this is accomplished, the results on Line 8 are computed based
Line 13: If you are taking a credit for sales tax that was prepaid to your supplier, you must enter the
on Chart 3. This then yields the Indiana sales tax due.
name of your supplier(s) on this line. Attach additional sheets if necessary.
Lines 4: The amount of federal and state excise tax that you pay should be itemized on your
Line 14: This is the amount that you carry back to Line I if it is a positive amount, or Line M if it
purchase invoices. The rates will be different for each fuel type. (You can typically find the rate you
is a negative amount on the front of this form.
paid on your purchase invoice.) For additional rates see insert. It is your responsibility to know the
Other (Column H): This column should be used for the tax rate(s) not included in columns A-G
excise taxes that you have paid, and to report them accordingly.
such as kerosene, Jet A fuel, and state tax exempt marinas. Please indicate the type of fuel on the
Gasoline: The rates will also vary according to the year and the rate in effect at that time.
line provided at the top of this column.
Columns F and G should only be completed by Indiana Licensed Aviation or Marina Fuel Dealers. All
Chart 2
- Sales and Use Tax and Collection Allowance Rate
others should complete the appropriate gasoline or gasohol columns.
Sales/UseTax
Rate
Collection Allowance
Rate
Once you have determined the combined state and federal excise tax rates to enter on Line 4,
Chart 3
- Retail Sales Tax
5% (.05)
1% (.01)
From 01/01/83 through 11/30/02
1996 through 11/30/02
From: December 1, 2002 an forward
From: January 1, 1983 to November 30, 2002
December 1, 2002 and forward
6% (.06)
December 1, 2002 and forward
.83% (.0083)
Divide Line 8 by 21
Multiply Line 8 by .0566
Gasohol
Special Fuel
Aviation, Marina
Other
Gasoline
Schedule A
10%
7.7%
5.7%
Gasoline
Gasohol
(Column B)
(Column C)
(Column D)
(Column A)
(Column E)
(Column H)
(Column F)
(Column G)
Total gallons sold through stationary metered pumps.
1.
(Round to the nearest gallon.)
Tax exempt gallons of fuel sold through stationary
Not Applicable
Not Applicable
2.
metered pumps. (Round to the nearest gallon.)
Enter the result of Line 1 minus Line 2.
3.
Enter the combined rate of federal and state excise
4.
taxes included in the selling price. See instructions.
Multiply the total taxable gallons sold by the combined
5.
$
excise rates (Line 3 x Line 4)
Total gross income from metered pump sales, including all
6.
$
taxes. (State sales tax, federal & state excise taxes.)
Total state & federal fuel taxes included in the pump price.
7.
$
(Enter total from Line 5.)
8.
Sales subject to sales tax. (Line 6 minus Line 7.)
9.
Sales tax due. (See Chart 3)
$
10.
Add lines 9A through 9H and enter the total here.
Calculate your collection allowance. (See Charts 1 & 2)
Chart 1
- Tire Fee & Sales and
c.
Sales Tax
11.
$
Do not calculate this allowance if your payment is late.
Use Tax Collection Allowance
(From Line D)
12.
$
Total sales tax due. Line 10 minus Line 11.
Sales Collection
d.
Allowance
Tire Fee
a.
Enter the total prepaid sales tax you have paid on this fuel.
Multiple Line c
(From Line E)
$
13.
Enter the name of your supplier(s):
by ( See Chart 2 above )
Attach an additional sheet if necessary.
Collection
Total Collection
Allowance
b.
e .
Line 12 minus Line 13. If tax is owed, carry the positive amount to Line I
$
Allowance
14.
(Multiply Line a by 1%)
on the front.If a credit is due, carry the negative amount to Line M on the front.
(Add Line b and Line d)
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