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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-3-15

Liability for tax following nonexempt use after exemption certificate issued

Official textiac.iga.in.govlast amended

Sec. 15. If any person who issues an exemption certificate in respect to the state gross retail tax or use tax and thereafter makes any use

of the tangible personal property covered by such certificate, or in any way consumes, stores, or sells such tangible personal property, where such

use, consumption, storage or sale is in a manner which is not permitted by such exemption, such use, consumption, or storage shall become subject

to the use tax (or such sale shall become subject to the gross retail tax), and such person shall become liable for the tax or gross retail tax due thereon.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-4(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)

Amendment history

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-4(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)

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Nearby sections (25 sections)
  1. 2.2-3-3 · Retail merchant engaged in business in Indiana defined
  2. 2.2-3-4 · Use tax; imposition
  3. 2.2-3-5 · Use tax; motor vehicles
  4. 2.2-3-6 · Use tax; aircraft, watercraft
  5. 2.2-3-7 · Definitions
  6. 2.2-3-8 · Tangible personal property sold for incorporation into real…
  7. 2.2-3-9 · Procedure when tax is not paid on construction material when…
  8. 2.2-3-10 · Procedure when tax paid on construction material when…
  9. 2.2-3-11 · Procedure when construction material not furnished by…
  10. 2.2-3-12 · Contractors
  11. 2.2-3-13 · Tax rate; use tax
  12. 2.2-3-14 · Exemption from use tax
  13. 2.2-3-15 · Liability for tax following nonexempt use after exemption…
  14. 2.2-3-16 · Credits for taxes paid to other states (Repealed)
  15. 2.2-3-17 · Credits; exceptions (Repealed)
  16. 2.2-3-18 · Personal liability
  17. 2.2-3-19 · Collection of use tax
  18. 2.2-3-20 · Merchandise accepted in Indiana; collection of use tax
  19. 2.2-3-21 · Merchandise accepted outside Indiana; collection of use tax
  20. 2.2-3-22 · Motor vehicles; collection of use tax
  21. 2.2-3-23 · Aircraft, watercraft; collection of use tax
  22. 2.2-3-24 · Presumption of purchase for use
  23. 2.2-3-25 · Presumption of purchase for use; burden of proof
  24. 2.2-3-26 · Collection of use tax; receipt (Repealed)
  25. 2.2-3-27 · Documentation; use tax (Repealed)
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