Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 3 - Use Tax
Section 3-14 - Exemption from use tax
Universal Citation: 45 IN Admin Code 3-14
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-5-24
Sec. 14.
The use tax does not apply to the following:
(1) Storage, use, or other consumption in Indiana of tangible personal property sold in a transaction on which the gross retail tax has been paid.
(2) Storage, use, or other consumption in Indiana of tangible personal property sold in a transaction exempt from gross retail tax under any part of IC 6-2.5-5, except IC 6.2.5-5-24(b)[sic.]. Therefore, as provided by IC 6-2.5-5-24(a), the exemption from use tax would extend to transactions described in IC 6-2.1-3-2, IC 6-2.1-3-5, IC 6-2.1-3-6, IC 6-2.1-3-7, and IC 6-2.1-3-13. Such items include:
(A) Gross
income derived from sales to the United States government, but only to the
extent to which the state of Indiana is prohibited from taxing such gross
income by the constitution of the United States.
(B) Taxes received or collected by the
taxpayer as agent for the state of Indiana and/or the United States of America.
(This exemption is limited only to taxpayers explicitly designated as a
collection agent in the statute under the terms of which tax is
imposed.)
(C) Retailers' excise
taxes imposed by the United States solely on the sale at retail of tangible
personal property and collected by a retail merchant as a separate item in
addition to the price of the property sold, and which is remitted by such
retail merchant to the taxing authority. "Retailers' excise taxes imposed by
the United States" includes manufacturer excise tax imposed by the United
States on motor vehicle bodies and chassis, parts, and accessories therefore,
tires, tubes for tires, tread rubber and laminated tires, provided that such
tax is separately stated by the seller.
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