45 IAC 2.2-3-24
45 IAC 2.2-3-24 Presumption of purchase for use
Cite as Ind. Admin. Code tit. 45, r. 2.2-3-24
Sec. 24. All sales of tangible personal property by a retail merchant for delivery in Indiana shall be presumed to be retail transactions for
storage, use, or consumption in Indiana.