Chapter 3 - USE TAX
- Section 6-2.5-3-0.3 - Intent of general assembly in construction of amendments to section 1 of this chapter
- Section 6-2.5-3-1 - Definitions
- Section 6-2.5-3-2 - Imposition of use tax; contractor's conversion of construction material into real property
- Section 6-2.5-3-3 - Rates; certain transactions defined
- Section 6-2.5-3-4 - Exemptions
- Section 6-2.5-3-5 - Credit for payment of other taxes
- Section 6-2.5-3-6 - Liability; payment; collection; computation
- Section 6-2.5-3-7 - Presumption of taxability; exemption certificate; verification for property used or consumed in providing public transportation
- Section 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
- Section 6-2.5-3-8 - Receipt for payment; issuance; evidence of payment
- Section 6-2.5-3-9 - Expired
- Section 6-2.5-3-10 - Required publication; duty to pay use tax