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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 2.5. State Gross Re...
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  10. Chapter 3. Use Tax


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 collect tax under certain circumstances
  • 6-2.5-3-8. Receipt for payment; issuance; evidence of payment
  • 6-2.5-3-9. Expired
  • 6-2.5-3-10. Required publication; duty to pay use tax
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