Ind. Admin. Code tit. 45, § 2.2-3-25 - Presumption of Purchase for Use; Burden of Proof

Current as of January 1, 1970

45 Iac 2.2-3-25 - Presumption of Purchase for Use; Burden of Proof45 Iac 2.2-3-25 - Presumption of Purchase for Use; Burden of Proof

45 Iac 2.2-3-24 - Presumption of Purchase for Use 45 Iac 2.2-3-26 - Collection of Use Tax; Receipt (repealed)

45 IAC 2.2-3-25 Presumption of purchase for use; burden of proof

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 25. The burden of proving the contrary is upon the purchaser. The retail merchant making such a sale shall bear the burden of proving to the contrary also, unless he receives from the purchaser an exemption certificate.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-7(a)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15)

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