Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 3 - Use Tax
Section 3-18 - Personal liability
Universal Citation: 45 IN Admin Code 3-18
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 18.
Liability for Indiana use tax shall apply with respect to storage, use, or consumption of tangible personal property in Indiana, and the person who stores, uses, or consumes such property shall be personally liable for such use tax.
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