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IC 6-2.5-3 – Use Tax | Midpage
Collections
Indiana Code
Title 6
2.5
Chapter 3
IC 6-2.5-3
Use Tax
0.3
Intent of general assembly in construction of amendments to section 1 of this chapter
1
Definitions
2
Imposition of use tax; contractor's conversion of construction material into real property
3
Rates; certain transactions defined
4
Exemptions
5
Credit for payment of other taxes
6
Liability; payment; collection; computation
7
Presumption of taxability; exemption certificate; verification for property used or consumed in providing public transportation
7.5
Property used or consumed in providing public transportation; retail merchant entitled under certain circumstances to presume use for exempt purpose or that purchaser will determine taxability; reta
8
Receipt for payment; issuance; evidence of payment
9
Expired
10
Required publication; duty to pay use tax
11
Liability for uncollected gross retail tax