Indiana Code
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 - Sec. 0.3. It is the intent of the general assembly...

6-2.5-3-1. Definitions - Sec. 1. For purposes of this chapter: (a) "Use" means...

6-2.5-3-2. Imposition of Use Tax; Contractor's Conversion of Construction Material Into Real Property - Sec. 2. (a) An excise tax, known as the use...

6-2.5-3-3. Rates; Certain Transactions Defined - Sec. 3. The use tax is measured by the gross...

6-2.5-3-4. Exemptions - Sec. 4. (a) The storage, use, and consumption of tangible...

6-2.5-3-5. Credit for Payment of Other Taxes - Sec. 5. A person is entitled to a credit against...

6-2.5-3-6. Liability; Payment; Collection; Computation - Sec. 6. (a) For purposes of this section, "person" includes...

6-2.5-3-7. Presumption of Taxability; Exemption Certificate; Verification for Property Used or Consumed in Providing Public Transportation - Sec. 7. (a) A person who acquires tangible personal property...

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... - Sec. 7.5. (a) This section applies to a retail merchant...

6-2.5-3-8. Receipt for Payment; Issuance; Evidence of Payment - Sec. 8. (a) When a retail merchant collects the use...

6-2.5-3-10. Required Publication; Duty to Pay Use Tax - Sec. 10. The department shall publish on the department's web...