Rule 45 IAC 2.2-3 - Use Tax
- Section 45 IAC 2.2-3-1 - Use defined (Repealed)
- Section 45 IAC 2.2-3-2 - Storage defined (Repealed)
- Section 45 IAC 2.2-3-3 - Retail merchant engaged in business in Indiana defined
- Section 45 IAC 2.2-3-4 - Use tax; imposition
- Section 45 IAC 2.2-3-5 - Use tax; motor vehicles
- Section 45 IAC 2.2-3-6 - Use tax; aircraft, watercraft
- Section 45 IAC 2.2-3-7 - Definitions
- Section 45 IAC 2.2-3-8 - Tangible personal property sold for incorporation into real property
- Section 45 IAC 2.2-3-9 - Procedure when tax is not paid on construction material when purchased by the contractor
- Section 45 IAC 2.2-3-10 - Procedure when tax paid on construction material when purchased by contractor
- Section 45 IAC 2.2-3-11 - Procedure when construction material not furnished by contractor
- Section 45 IAC 2.2-3-12 - Contractors
- Section 45 IAC 2.2-3-13 - Tax rate; use tax
- Section 45 IAC 2.2-3-14 - Exemption from use tax
- Section 45 IAC 2.2-3-15 - Liability for tax following nonexempt use after exemption certificate issued
- Section 45 IAC 2.2-3-16 - Credits for taxes paid to other states (Repealed)
- Section 45 IAC 2.2-3-17 - Credits; exceptions (Repealed)
- Section 45 IAC 2.2-3-18 - Personal liability
- Section 45 IAC 2.2-3-19 - Collection of use tax
- Section 45 IAC 2.2-3-20 - Merchandise accepted in Indiana; collection of use tax
- Section 45 IAC 2.2-3-21 - Merchandise accepted outside Indiana; collection of use tax
- Section 45 IAC 2.2-3-22 - Motor vehicles; collection of use tax
- Section 45 IAC 2.2-3-23 - Aircraft, watercraft; collection of use tax
- Section 45 IAC 2.2-3-24 - Presumption of purchase for use
- Section 45 IAC 2.2-3-25 - Presumption of purchase for use; burden of proof
- Section 45 IAC 2.2-3-26 - Collection of use tax; receipt (Repealed)
- Section 45 IAC 2.2-3-27 - Documentation; use tax (Repealed)