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 45IAC2.2-3-1. Use defined |
Section 45IAC2.2-3-2. Storage defined |
Section 45IAC2.2-3-3. Retail merchant engaged in business in Indiana defined |
Section 45IAC2.2-3-4. Use tax; imposition |
Section 45IAC2.2-3-5. Use tax; motor vehicles |
Section 45IAC2.2-3-6. Use tax; aircraft, watercraft |
Section 45IAC2.2-3-7. Definitions |
Section 45IAC2.2-3-8. Tangible personal property sold for incorporation into real property |
Section 45IAC2.2-3-9. Procedure when tax is not paid on construction material when purchased by the contractor |
Section 45IAC2.2-3-10. Procedure when tax paid on construction material when purchased by contractor |
Section 45IAC2.2-3-11. Procedure when construction material not furnished by contractor |
Section 45IAC2.2-3-12. Contractors |
Section 45IAC2.2-3-13. Tax rate; use tax |
Section 45IAC2.2-3-14. Exemption from use tax |
Section 45IAC2.2-3-15. Liability for tax following nonexempt use after exemption certificate issued |
Section 45IAC2.2-3-16. Credits for taxes paid to other states |
Section 45IAC2.2-3-17. Credits; exceptions (Repealed) |
Section 45IAC2.2-3-18. Personal liability |
Section 45IAC2.2-3-19. Collection of use tax |
Section 45IAC2.2-3-20. Merchandise accepted in Indiana; collection of use tax |
Section 45IAC2.2-3-21. Merchandise accepted outside Indiana; collection of use tax |
Section 45IAC2.2-3-22. Motor vehicles; collection of use tax |
Section 45IAC2.2-3-23. Aircraft, watercraft; collection of use tax |
Section 45IAC2.2-3-24. Presumption of purchase for use |
Section 45IAC2.2-3-25. Presumption of purchase for use; burden of proof |
Section 45IAC2.2-3-26. Collection of use tax; receipt |
Section 45IAC2.2-3-27. Documentation; use tax |