45 IAC 2.2-3-25

45 IAC 2.2-3-25 Presumption of purchase for use; burden of proof

Last amended: 1982Year: 2027Length: 38 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-3-25

Sec. 25. The burden of proving the contrary is upon the purchaser. The retail merchant making such a sale shall bear the burden of proving to the contrary also, unless he receives from the purchaser an exemption certificate.
45 IAC 2.2-3-25: 45 IAC 2.2-3-25 Presumption of purchase for use; burden of proof | Justis AI