Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this chapter shall be treated as retail transactions within the meaning of IC 6-2.5-1-2.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.78, SEC.1; P.L.146-2020, SEC.8.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-3-0.3. Intent of General Assembly in Construction of Amendments to Section 1 of This Chapter
6-2.5-3-3. Rates; Certain Transactions Defined
6-2.5-3-5. Credit for Payment of Other Taxes
6-2.5-3-6. Liability; Payment; Collection; Computation
6-2.5-3-8. Receipt for Payment; Issuance; Evidence of Payment