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

45 IAC 2.2-3-20

Merchandise accepted in Indiana; collection of use tax

Official textiac.iga.in.govlast amended

Sec. 20. All purchases of tangible personal property which are delivered to the purchaser for storage, use, or consumption in the state of

Indiana are subject to the use tax. The use tax must be collected by the seller if he is a retail merchant described in Reg. 6-2.5-3-6(b)(010)

[45 IAC 2.2-3-19] or if he has Departmental permission to collect the tax. If the seller is not required to collect the tax or fails

to collect the tax when required to do so, the purchaser must remit the use tax directly to the Indiana Department of Revenue.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(b)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15)

Amendment history

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(b)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15)

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  9. 2.2-3-16 · Credits for taxes paid to other states (Repealed)
  10. 2.2-3-17 · Credits; exceptions (Repealed)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  19. 2.2-3-26 · Collection of use tax; receipt (Repealed)
  20. 2.2-3-27 · Documentation; use tax (Repealed)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  24. 2.2-4-4 · Wholesale sales (Repealed)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