Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5. As added by P.L.19-1986, SEC.18.
"Gross retail income" defined
Ind. Code § 6-6-9-2, under Chapter 9. Auto Rental Excise Tax.
Ind. Code § 6-6-9-2