Indiana · Regulations
Rule 3 — Use Tax
27 sections
27 sections
- 45 IAC 2.2-3-145 IAC 2.2-3-1 Use defined (Repealed)Repealed
- 45 IAC 2.2-3-245 IAC 2.2-3-2 Storage defined (Repealed)Repealed
- 45 IAC 2.2-3-345 IAC 2.2-3-3 Retail merchant engaged in business in Indiana defined
- 45 IAC 2.2-3-445 IAC 2.2-3-4 Use tax; imposition
- 45 IAC 2.2-3-545 IAC 2.2-3-5 Use tax; motor vehicles
- 45 IAC 2.2-3-645 IAC 2.2-3-6 Use tax; aircraft, watercraft
- 45 IAC 2.2-3-745 IAC 2.2-3-7 Definitions
- 45 IAC 2.2-3-845 IAC 2.2-3-8 Tangible personal property sold for incorporation into real property
- 45 IAC 2.2-3-945 IAC 2.2-3-9 Procedure when tax is not paid on construction material when purchased by the contractor
- 45 IAC 2.2-3-1045 IAC 2.2-3-10 Procedure when tax paid on construction material when purchased by contractor
- 45 IAC 2.2-3-1145 IAC 2.2-3-11 Procedure when construction material not furnished by contractor
- 45 IAC 2.2-3-1245 IAC 2.2-3-12 Contractors
- 45 IAC 2.2-3-1345 IAC 2.2-3-13 Tax rate; use tax
- 45 IAC 2.2-3-1445 IAC 2.2-3-14 Exemption from use tax
- 45 IAC 2.2-3-1545 IAC 2.2-3-15 Liability for tax following nonexempt use after exemption certificate issued
- 45 IAC 2.2-3-1645 IAC 2.2-3-16 Credits for taxes paid to other states (Repealed)Repealed
- 45 IAC 2.2-3-1745 IAC 2.2-3-17 Credits; exceptions (Repealed)Repealed
- 45 IAC 2.2-3-1845 IAC 2.2-3-18 Personal liability
- 45 IAC 2.2-3-1945 IAC 2.2-3-19 Collection of use tax
- 45 IAC 2.2-3-2045 IAC 2.2-3-20 Merchandise accepted in Indiana; collection of use tax
- 45 IAC 2.2-3-2145 IAC 2.2-3-21 Merchandise accepted outside Indiana; collection of use tax
- 45 IAC 2.2-3-2245 IAC 2.2-3-22 Motor vehicles; collection of use tax
- 45 IAC 2.2-3-2345 IAC 2.2-3-23 Aircraft, watercraft; collection of use tax
- 45 IAC 2.2-3-2445 IAC 2.2-3-24 Presumption of purchase for use
- 45 IAC 2.2-3-2545 IAC 2.2-3-25 Presumption of purchase for use; burden of proof
- 45 IAC 2.2-3-2645 IAC 2.2-3-26 Collection of use tax; receipt (Repealed)Repealed
- 45 IAC 2.2-3-2745 IAC 2.2-3-27 Documentation; use tax (Repealed)Repealed