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Indiana Code — Title 6 (Taxation)

IC 6-2.5-3-8

Receipt for payment; issuance; evidence of payment

Official textiga.in.govlast amended

Sec. 8.

# (a)

When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected.

# (b)

If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal property in Indiana, and if the person has already paid the use tax in relation to that property to a retail merchant who is registered under IC 6-2.5-6, to the department, or, in the case of a vehicle or aircraft, to the proper state agency, then the person may avoid paying the use tax to the department if he can produce a receipt or other written evidence showing that he has so made the use tax payment.
As added by Acts 1980, P.L.52, SEC.1.

Amendment history

As added by Acts 1980, P.L.52, SEC.1.

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Nearby sections (25 sections)
  1. 6-2.5-2-3 · Tax rate on certain motor vehicle purchases
  2. 6-2.5-2-4 · Expired
  3. 6-2.5-2-5 · Cargo trailers and recreational vehicles
  4. 6-2.5-3-0.3 · Intent of general assembly in construction of amendments…
  5. 6-2.5-3-1 · Definitions
  6. 6-2.5-3-2 · Imposition of use tax; contractor's conversion of…
  7. 6-2.5-3-3 · Rates; certain transactions defined
  8. 6-2.5-3-4 · Exemptions
  9. 6-2.5-3-5 · Credit for payment of other taxes
  10. 6-2.5-3-6 · Liability; payment; collection; computation
  11. 6-2.5-3-7 · Presumption of taxability; exemption certificate;…
  12. 6-2.5-3-7.5 · Property used or consumed in providing public…
  13. 6-2.5-3-8 · Receipt for payment; issuance; evidence of payment
  14. 6-2.5-3-9 · Expired
  15. 6-2.5-3-10 · Required publication; duty to pay use tax
  16. 6-2.5-3-11 · Liability for uncollected gross retail tax
  17. 6-2.5-3.5-1 · "Distributor"
  18. 6-2.5-3.5-2 · Repealed
  19. 6-2.5-3.5-3 · "Federal gasoline tax"
  20. 6-2.5-3.5-4 · "Gasoline"
  21. 6-2.5-3.5-5 · "Indiana gasoline tax"
  22. 6-2.5-3.5-6 · "Metered pump"
  23. 6-2.5-3.5-7 · Repealed
  24. 6-2.5-3.5-8 · "Purchase or shipment"
  25. 6-2.5-3.5-9 · "Qualified distributor"
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