Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-3 - Use Tax
Section 45 IAC 2.2-3-25 - Presumption of purchase for use; burden of proof

45 Ind. Admin. Code 2.2-3-25

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Current through December 25, 2024
Section 45 IAC 2.2-3-25 - Presumption of purchase for use; burden of proof

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 25.

The burden of proving the contrary is upon the purchaser. The retail merchant making such a sale shall bear the burden of proving to the contrary also, unless he receives from the purchaser an exemption certificate.

45 IAC 2.2-3-25

Department of State Revenue; Ch. 3, Reg. 6-2.5-3-7 a (020); filed Dec 1, 1982, 10:35 am: 6 IR 15