Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 3 - Use Tax
Section 3-19 - Collection of use tax
Universal Citation: 45 IN Admin Code 3-19
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 19.
(a) The use tax shall be paid by the purchaser to the retail merchant, who shall collect the tax as agent for the state of Indiana.
(b) Retail merchants who must collect use tax as agent for the purchaser are:
(1) Any
retail merchant engaged in selling at retail for use, storage, or consumption
in Indiana and maintaining, occupying, or using, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent, an office, place of
distribution, sales or sample room or place, warehouse or storage place or
other place of business in Indiana.
(2) Any retail merchant engaged in selling at
retail for use, storage, or consumption in Indiana and having any
representative, agent, saleman, canvasser or solicitor operating in Indiana
under the authority of the retail merchant or its subsidiary for the purpose of
selling, delivering, or taking orders for the sale of any tangible personal
property for use, storage, or consumption in Indiana.
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