Ind. Admin. Code tit. 45, § 2.2-3-4 - Use Tax; Imposition

Current as of January 1, 1970

45 Iac 2.2-3-4 - Use Tax; Imposition45 Iac 2.2-3-4 - Use Tax; Imposition

45 Iac 2.2-3-3 - Retail Merchant Engaged in Business in Indiana Defined 45 Iac 2.2-3-5 - Use Tax; Motor Vehicles

45 IAC 2.2-3-4 Use tax; imposition

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 4. Tangible personal property, purchased in Indiana, or elsewhere in a retail transaction, and stored, used, or otherwise consumed in Indiana is subject to Indiana use tax for such property, unless the Indiana state gross retail tax has been collected at the point of purchase.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-2(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 10)

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