Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-3-4
Use tax; imposition
Official textiac.iga.in.govlast amended
Sec. 4. Tangible personal property, purchased in Indiana, or elsewhere in a retail transaction, and stored, used, or otherwise consumed in
Indiana is subject to Indiana use tax for such property, unless the Indiana state gross retail tax has been collected at the point of purchase.
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-2(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 10)
Amendment history
(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-2(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 10)
Source: view the official text
Nearby sections (25 sections)
- 1.1 · ARTICLE 1.1. GROSS INCOME TAX (REPEALED)
- 2 · ARTICLE 2. SALES AND USE TAX (REPEALED)
- 2.1 · ARTICLE 2.1. SALES AND USE TAX (REPEALED)
- 2.2-1-1 · General definitions
- 2.2-2-1 · Excise tax
- 2.2-2-2 · Collection of tax
- 2.2-2-3 · Tax rate
- 2.2-2-4 · Retail transactions less than 10 cents (Repealed)
- 2.2-2-5 · Fractions rounded to next additional cent
- 2.2-3-1 · Use defined (Repealed)
- 2.2-3-2 · Storage defined (Repealed)
- 2.2-3-3 · Retail merchant engaged in business in Indiana defined
- 2.2-3-4 · Use tax; imposition
- 2.2-3-5 · Use tax; motor vehicles
- 2.2-3-6 · Use tax; aircraft, watercraft
- 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- 2.2-3-16 · Credits for taxes paid to other states (Repealed)