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.256-1997(ss), SEC.1.
"Gross retail income" defined
Ind. Code § 6-6-9.7-2, under Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax.
Ind. Code § 6-6-9.7-2