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 45IAC2.2-3-18. Personal liability
Latest version.
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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. (Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)