Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected.
(b) If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal property in Indiana, and if the person has already paid the use tax in relation to that property to a retail merchant who is registered under IC 6-2.5-6, to the department, or, in the case of a vehicle or aircraft, to the proper state agency, then the person may avoid paying the use tax to the department if he can produce a receipt or other written evidence showing that he has so made the use tax payment.
As added by Acts 1980, P.L.52, SEC.1.
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