Indiana Code — Title 6 (Taxation)
IC 6-2.5-3-3
Rates; certain transactions defined
Official textiga.in.govlast amended
Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this chapter shall be treated as retail transactions within the meaning of IC 6-2.5-1-2.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.78, SEC.1;
P.L.146-2020, SEC.8.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.78, SEC.1; P.L.146-2020, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-1-27.7 · "Time and material contract"
- 6-2.5-1-28 · "Tobacco"
- 6-2.5-1-28.5 · "Transferred electronically"
- 6-2.5-1-29 · "Value added nonvoice data service"
- 6-2.5-2-1 · Imposition; liability; payment; collection
- 6-2.5-2-2 · Tax rate; rounding rules
- 6-2.5-2-3 · Tax rate on certain motor vehicle purchases
- 6-2.5-2-4 · Expired
- 6-2.5-2-5 · Cargo trailers and recreational vehicles
- 6-2.5-3-0.3 · Intent of general assembly in construction of amendments…
- 6-2.5-3-1 · Definitions
- 6-2.5-3-2 · Imposition of use tax; contractor's conversion of…
- 6-2.5-3-3 · Rates; certain transactions defined
- 6-2.5-3-4 · Exemptions
- 6-2.5-3-5 · Credit for payment of other taxes
- 6-2.5-3-6 · Liability; payment; collection; computation
- 6-2.5-3-7 · Presumption of taxability; exemption certificate;…
- 6-2.5-3-7.5 · Property used or consumed in providing public…
- 6-2.5-3-8 · Receipt for payment; issuance; evidence of payment
- 6-2.5-3-9 · Expired
- 6-2.5-3-10 · Required publication; duty to pay use tax
- 6-2.5-3-11 · Liability for uncollected gross retail tax
- 6-2.5-3.5-1 · "Distributor"
- 6-2.5-3.5-2 · Repealed
- 6-2.5-3.5-3 · "Federal gasoline tax"