45 Ind. Admin. Code 2.2-3-18

Current through November 6, 2024

Section 45 IAC 2.2-3-18 - Personal liability

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 18.

Liability for Indiana use tax shall apply with respect to storage, use, or consumption of tangible personal property in Indiana, and the person who stores, uses, or consumes such property shall be personally liable for such use tax.

45 IAC 2.2-3-18

Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6 a (010); filed Dec 1, 1982, 10:35 am: 6 IR 14