Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 3 - Use Tax
- Section 3-1 - Use defined (Repealed)
- Section 3-2 - Storage defined (Repealed)
- Section 3-3 - Retail merchant engaged in business in Indiana defined
- Section 3-4 - Use tax; imposition
- Section 3-5 - Use tax; motor vehicles
- Section 3-6 - Use tax; aircraft, watercraft
- Section 3-7 - Definitions
- Section 3-8 - Tangible personal property sold for incorporation into real property
- Section 3-9 - Procedure when tax is not paid on construction material when purchased by the contractor
- Section 3-10 - Procedure when tax paid on construction material when purchased by contractor
- Section 3-11 - Procedure when construction material not furnished by contractor
- Section 3-12 - Contractors
- Section 3-13 - Tax rate; use tax
- Section 3-14 - Exemption from use tax
- Section 3-15 - Liability for tax following nonexempt use after exemption certificate issued
- Section 3-16 - Credits for taxes paid to other states (Repealed)
- Section 3-17 - Credits; exceptions (Repealed)
- Section 3-18 - Personal liability
- Section 3-19 - Collection of use tax
- Section 3-20 - Merchandise accepted in Indiana; collection of use tax
- Section 3-21 - Merchandise accepted outside Indiana; collection of use tax
- Section 3-22 - Motor vehicles; collection of use tax
- Section 3-23 - Aircraft, watercraft; collection of use tax
- Section 3-24 - Presumption of purchase for use
- Section 3-25 - Presumption of purchase for use; burden of proof
- Section 3-26 - Collection of use tax; receipt (Repealed)
- Section 3-27 - Documentation; use tax (Repealed)
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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