Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-54
Delivery site
Sec. 54. (a) Delivery to purchaser in Indiana. Sales of tangible personal property which are delivered to the purchaser in Indiana are subject
to gross retail tax or use tax, except (see Regs. 6-2.5-5-15(020) [45 IAC 2.2-5-22]) for certain sales of motor vehicles and
aircraft.
(b) Delivery to purchaser in a state other than Indiana. Sales of tangible personal property which are delivered to the purchaser in a state
other than Indiana for use in a state other than Indiana are not subject to gross retail tax or use tax, provided the property is not intended to be
subsequently used in Indiana.
(c) Delivery by common carriers.
(1) Delivery to common carrier in Indiana for shipment to another state by common carrier shall be deemed delivery to a purchaser
in a state other than Indiana for purposes of applying the gross retail tax or use tax.
(2) Delivery to common carriers in a state other than Indiana for shipment to Indiana shall be deemed delivery to a purchaser in Indiana
for purposes of applying the use tax.
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-24(b)(020); filed Dec 1, 1982, 10:35 am: 6 IR 51)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-42 · Soft drinks, sodas and similar beverages
- 2.2-5-43 · Food for immediate consumption
- 2.2-5-44 · Combination business; sales of groceries and meals
- 2.2-5-45 · Caterers
- 2.2-5-46 · School meals
- 2.2-5-47 · School building materials
- 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
- 2.2-5-49 · Sales to the United States
- 2.2-5-50 · Selling at retail; gross income
- 2.2-5-51 · United States retailer's and manufacturer's excise taxes
- 2.2-5-52 · Encumbrances on trade-ins
- 2.2-5-53 · Interstate commerce; sales
- 2.2-5-54 · Delivery site
- 2.2-5-55 · Not-for-profit organizations; acquisitions
- 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
- 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
- 2.2-5-58 · Not-for-profit organizations for educational, cultural or…
- 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
- 2.2-5-60 · Property not exempt
- 2.2-5-61 · Public transportation; acquisitions
- 2.2-5-62 · Tangible personal property directly consumed in the…
- 2.2-5-63 · Service directly used or consumed in rendering public…
- 2.2-5-64 · Gasohol exemption (Repealed)
- 2.2-5-65 · Mobile homes; industrial residential structures
- 2.2-5-66 · Sale not attributable to cost of material; exemption