Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this chapter shall be treated as retail transactions within the meaning of IC 6-2.5-1-2.
Ind. Code § 6-2.5-3-3
Rates; certain transactions defined
Applied in 2 court decisions — leading case Horseshoe Hammond, LLC v. Indiana Department of State Revenue (2007)
Most recently applied in Horseshoe Hammond, LLC v. Indiana Department of State Revenue (May 2007)
As added by Acts 1980, P.L.52, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.