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

45 IAC 2.2-3-21

Merchandise accepted outside Indiana; collection of use tax

Official textiac.iga.in.govlast amended

Sec. 21. All purchases of tangible personal property which are accepted by the purchaser outside the state of Indiana but which are stored,

used, or otherwise consumed in Indiana are subject to the use tax. The use tax must be remitted directly to the Indiana Department of Revenue by

the Indiana purchaser. (See 6-2.5-3-5(b)(010) [45 IAC 2.2-3-20].)

(Department of State Revenue; Ch. 3,

Reg. 6-2.5-3-6(b)(030); 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)(030); filed Dec 1, 1982, 10:35 am: 6 IR 15)

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  8. 2.2-3-16 · Credits for taxes paid to other states (Repealed)
  9. 2.2-3-17 · Credits; exceptions (Repealed)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  18. 2.2-3-26 · Collection of use tax; receipt (Repealed)
  19. 2.2-3-27 · Documentation; use tax (Repealed)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  23. 2.2-4-4 · Wholesale sales (Repealed)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