Indiana Code
Chapter 3. Use Tax
6-2.5-3-10. Required Publication; Duty to Pay Use Tax

Sec. 10. The department shall publish on the department's web site the information needed to communicate a person's obligation to remit use tax on the exercise of any right or power of ownership over tangible personal property in Indiana for which gross retail tax has not been paid, including purchases using the Internet or a catalog.
As added by P.L.229-2011, SEC.81.

Structure Indiana Code

Title 6. Taxation

Article 2.5. State Gross Retail and Use Taxes

Chapter 3. Use Tax

6-2.5-3-0.3. Intent of General Assembly in Construction of Amendments to Section 1 of This Chapter

6-2.5-3-1. Definitions

6-2.5-3-2. Imposition of Use Tax; Contractor's Conversion of Construction Material Into Real Property

6-2.5-3-3. Rates; Certain Transactions Defined

6-2.5-3-4. Exemptions

6-2.5-3-5. Credit for Payment of Other Taxes

6-2.5-3-6. Liability; Payment; Collection; Computation

6-2.5-3-7. Presumption of Taxability; Exemption Certificate; Verification for Property Used or Consumed in Providing Public Transportation

6-2.5-3-7.5. Property Used or Consumed in Providing Public Transportation; Retail Merchant Entitled Under Certain Circumstances to Presume Use for Exempt Purpose or That Purchaser Will Determine Taxability; Retail Merchant Not Liable for Failure to C...

6-2.5-3-8. Receipt for Payment; Issuance; Evidence of Payment

6-2.5-3-10. Required Publication; Duty to Pay Use Tax