Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-3-13
Tax rate; use tax
Official textiac.iga.in.govlast amended
Sec. 13. Tangible personal property, purchased in Indiana or elsewhere in a retail transaction from a retail merchant, and stored, used, or
otherwise consumed in Indiana is subject to Indiana use tax measured by the gross retail income received from such property, unless the Indiana
state gross retail tax has been collected at the point of purchase.
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-3(010); filed
Dec 1, 1982, 10:35 am: 6 IR 14)
Amendment history
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-3(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)
Source: view the official text
Nearby sections (25 sections)
- 2.2-3-1 · Use defined (Repealed)
- 2.2-3-2 · Storage defined (Repealed)
- 2.2-3-3 · Retail merchant engaged in business in Indiana defined
- 2.2-3-4 · Use tax; imposition
- 2.2-3-5 · Use tax; motor vehicles
- 2.2-3-6 · Use tax; aircraft, watercraft
- 2.2-3-7 · Definitions
- 2.2-3-8 · Tangible personal property sold for incorporation into real…
- 2.2-3-9 · Procedure when tax is not paid on construction material when…
- 2.2-3-10 · Procedure when tax paid on construction material when…
- 2.2-3-11 · Procedure when construction material not furnished by…
- 2.2-3-12 · Contractors
- 2.2-3-13 · Tax rate; use tax
- 2.2-3-14 · Exemption from use tax
- 2.2-3-15 · Liability for tax following nonexempt use after exemption…
- 2.2-3-16 · Credits for taxes paid to other states (Repealed)
- 2.2-3-17 · Credits; exceptions (Repealed)
- 2.2-3-18 · Personal liability
- 2.2-3-19 · Collection of use tax
- 2.2-3-20 · Merchandise accepted in Indiana; collection of use tax
- 2.2-3-21 · Merchandise accepted outside Indiana; collection of use tax
- 2.2-3-22 · Motor vehicles; collection of use tax
- 2.2-3-23 · Aircraft, watercraft; collection of use tax
- 2.2-3-24 · Presumption of purchase for use
- 2.2-3-25 · Presumption of purchase for use; burden of proof