The use tax is measured by the gross retail income received in a retail unitary transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2 . For purposes of this chapter, transactions described in IC 6-2.5-3-2 (b) and (c) shall be treated as retail transactions within the meaning of IC 6-2.5-1-2 .

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.78, SEC.1.