Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-3-19
Collection of use tax
Sec. 19. (a) The use tax shall be paid by the purchaser to the retail merchant, who shall collect the tax as agent for the state of
Indiana.
(b) Retail merchants who must collect use tax as agent for the purchaser are:
(1) Any retail merchant engaged in selling at retail for use, storage, or consumption in Indiana and maintaining, occupying, or using,
permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, an office, place of distribution, sales or sample room or place,
warehouse or storage place or other place of business in Indiana.
(2) Any retail merchant engaged in selling at retail for use, storage, or consumption in Indiana and having any representative, agent,
saleman, canvasser or solicitor operating in Indiana under the authority of the retail merchant or its subsidiary for the purpose of selling, delivering,
or taking orders for the sale of any tangible personal property for use, storage, or consumption in Indiana.
Amendment history
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-3-16 · Credits for taxes paid to other states (Repealed)
- 2.2-3-17 · Credits; exceptions (Repealed)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- 2.2-3-26 · Collection of use tax; receipt (Repealed)
- 2.2-3-27 · Documentation; use tax (Repealed)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
- 2.2-4-4 · Wholesale sales (Repealed)