Use Tax | Midpage

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Indiana Administrative Code

Rule 3

Use Tax

Department of State Revenue

3Retail merchant engaged in business in Indiana defined 4Use tax; imposition 5Use tax; motor vehicles 6Use tax; aircraft, watercraft 7Definitions 8Tangible personal property sold for incorporation into real property 9Procedure when tax is not paid on construction material when purchased by the contractor 10Procedure when tax paid on construction material when purchased by contractor 11Procedure when construction material not furnished by contractor 12Contractors 13Tax rate; use tax 14Exemption from use tax 15Liability for tax following nonexempt use after exemption certificate issued 18Personal liability 19Collection of use tax 20Merchandise accepted in Indiana; collection of use tax 21Merchandise accepted outside Indiana; collection of use tax 22Motor vehicles; collection of use tax 23Aircraft, watercraft; collection of use tax 24Presumption of purchase for use 25Presumption of purchase for use; burden of proof