45 Ind. Admin. Code 2.2-3-24

Current through December 25, 2024

Section 45 IAC 2.2-3-24 - Presumption of purchase for use

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 24.

All sales of tangible personal property by a retail merchant for delivery in Indiana shall be presumed to be retail transactions for storage, use, or consumption in Indiana.

45 IAC 2.2-3-24

Department of State Revenue; Ch. 3, Reg. 6-2.5-3-7 a (010); filed Dec 1, 1982, 10:35 am: 6 IR 15