Rule 45 IAC 2.2-3 - Use Tax

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 § 45 IAC 2.2-3-1 - Use defined (Repealed)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 § 45 IAC 2.2-3-2 - Storage defined (Repealed)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 § 45 IAC 2.2-3-16 - Credits for taxes paid to other states (Repealed)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 § 45 IAC 2.2-3-17 - Credits; exceptions (Repealed)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 § 45 IAC 2.2-3-26 - Collection of use tax; receipt (Repealed)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 § 45 IAC 2.2-3-27 - Documentation; use tax (Repealed)

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