Partnertax.ai
Start free trial →

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

45 IAC 2.2-3-3

Retail merchant engaged in business in Indiana defined

Official textiac.iga.in.govlast amended

Sec. 3. A retail merchant engaged in business in Indiana shall include:

# (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, and 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,

salesman, 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.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-1(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 10)

Amendment history

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-1(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 10)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 1-1-231 · Airport development zones (Repealed)
  2. 1.1 · ARTICLE 1.1. GROSS INCOME TAX (REPEALED)
  3. 2 · ARTICLE 2. SALES AND USE TAX (REPEALED)
  4. 2.1 · ARTICLE 2.1. SALES AND USE TAX (REPEALED)
  5. 2.2-1-1 · General definitions
  6. 2.2-2-1 · Excise tax
  7. 2.2-2-2 · Collection of tax
  8. 2.2-2-3 · Tax rate
  9. 2.2-2-4 · Retail transactions less than 10 cents (Repealed)
  10. 2.2-2-5 · Fractions rounded to next additional cent
  11. 2.2-3-1 · Use defined (Repealed)
  12. 2.2-3-2 · Storage defined (Repealed)
  13. 2.2-3-3 · Retail merchant engaged in business in Indiana defined
  14. 2.2-3-4 · Use tax; imposition
  15. 2.2-3-5 · Use tax; motor vehicles
  16. 2.2-3-6 · Use tax; aircraft, watercraft
  17. 2.2-3-7 · Definitions
  18. 2.2-3-8 · Tangible personal property sold for incorporation into real…
  19. 2.2-3-9 · Procedure when tax is not paid on construction material when…
  20. 2.2-3-10 · Procedure when tax paid on construction material when…
  21. 2.2-3-11 · Procedure when construction material not furnished by…
  22. 2.2-3-12 · Contractors
  23. 2.2-3-13 · Tax rate; use tax
  24. 2.2-3-14 · Exemption from use tax
  25. 2.2-3-15 · Liability for tax following nonexempt use after exemption…
Full table of contents →