Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-3-18
Personal liability
Official textiac.iga.in.govlast amended
Sec. 18. Liability for Indiana use tax shall apply with respect to storage, use, or consumption of tangible personal property in Indiana, and
the person who stores, uses, or consumes such property shall be personally liable for such use tax.
(Department of State Revenue;
Ch. 3, Reg. 6-2.5-3-6(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)
Amendment history
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-3-16 · Credits for taxes paid to other states (Repealed)
- 2.2-3-17 · Credits; exceptions (Repealed)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
- 2.2-3-26 · Collection of use tax; receipt (Repealed)
- 2.2-3-27 · Documentation; use tax (Repealed)
- 2.2-4-1 · Selling at retail; application
- 2.2-4-2 · Selling at retail; services
- 2.2-4-3 · Selling at retail; delivery charges