Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-3-25
Presumption of purchase for use; burden of proof
Official textiac.iga.in.govlast amended
Sec. 25. The burden of proving the contrary is upon the purchaser. The retail merchant making such a sale shall bear the burden of proving
to the contrary also, unless he receives from the purchaser an exemption certificate.
(Department of State Revenue; Ch. 3, Reg.
6-2.5-3-7(a)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15)
Amendment history
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-7(a)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-3-16 · Credits for taxes paid to other states (Repealed)
- 2.2-3-17 · Credits; exceptions (Repealed)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- 2.2-3-26 · Collection of use tax; receipt (Repealed)
- 2.2-3-27 · Documentation; use tax (Repealed)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- 2.2-4-4 · Wholesale sales (Repealed)
- 2.2-4-5 · Wholesale sales; exceptions from retail transactions…
- 2.2-4-6 · Retail transactions; soft water and water conditioning
- 2.2-4-7 · Retail transactions; soft water and water conditioning…
- 2.2-4-8 · Accommodations furnished for less than 30 days
- 2.2-4-9 · Accommodation defined
- 2.2-4-10 · Power subsidiary (Repealed)