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

  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5