Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC2.2. SALES AND USE TAX |
Rule 45IAC2.2-3. Use Tax |
Section 45IAC2.2-3-21. Merchandise accepted outside Indiana; collection of use tax
Latest version.
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All purchases of tangible personal property which are accepted by the purchaser outside the state of Indiana but which are stored, used, or otherwise consumed in Indiana are subject to the use tax. The use tax must be remitted directly to the Indiana Department of Revenue by the Indiana purchaser. (See 6-2.5-3-5(b)(010) [45 IAC 2.2-3-20].) (Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(b)(030); filed Dec 1, 1982, 10:35 am: 6 IR 15)