Ind. Admin. Code tit. 45, § 2.2-3-24 - Presumption of Purchase for Use

Current as of January 1, 1970

45 Iac 2.2-3-24 - Presumption of Purchase for Use45 Iac 2.2-3-24 - Presumption of Purchase for Use

45 Iac 2.2-3-23 - Aircraft, Watercraft; Collection of Use Tax 45 Iac 2.2-3-25 - Presumption of Purchase for Use; Burden of Proof

45 IAC 2.2-3-24 Presumption of purchase for use

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 24. All sales of tangible personal property by a retail merchant for delivery in Indiana shall be presumed to be retail transactions for storage, use, or consumption in Indiana.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-7(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 15)

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