Indiana Code - Taxation - Title 6, Section 6-2.5-3-6

Liability; payment; collection; computation

Sec. 6. (a) For purposes of this section, "person" includes an
individual who is personally liable for use tax under IC 6-2.5-9-3.
(b) The person who uses, stores, or consumes the tangible
personal property acquired in a retail transaction is personally liable
for the use tax.
(c) The person liable for the use tax shall pay the tax to the retail
merchant from whom the person acquired the property, and the retail
merchant shall collect the tax as an agent for the state, if the retail
merchant is engaged in business in Indiana or if the retail merchant
has departmental permission to collect the tax. In all other cases, the
person shall pay the use tax to the department.
(d) Notwithstanding subsection (c), a person liable for the use tax
imposed in respect to a vehicle, watercraft, or aircraft under section
2(b) of this chapter shall pay the tax:
(1) to the titling agency when the person applies for a title for
the vehicle or the watercraft; or
(2) to the registering agency when the person registers the
aircraft;
unless the person presents proof to the agency that the use tax or
state gross retail tax has already been paid with respect to the
purchase of the vehicle, watercraft, or aircraft or proof that the taxes
are inapplicable because of an exemption under this article.
(e) At the time a person pays the use tax for the purchase of a

vehicle to a titling agency pursuant to subsection (d), the titling
agency shall compute the tax due based on the presumption that the
sale price was the average selling price for that vehicle, as
determined under a used vehicle buying guide to be chosen by the
titling agency. However, the titling agency shall compute the tax due
based on the actual sale price of the vehicle if the buyer, at the time
the buyer pays the tax to the titling agency, presents documentation
to the titling agency sufficient to rebut the presumption set forth in
this subsection and to establish the actual selling price of the vehicle.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981,
P.L.79, SEC.1; P.L.26-1985, SEC.5; P.L.335-1989(ss), SEC.4;
P.L.18-1994, SEC.6; P.L.28-1997, SEC.8.

Last modified: May 28, 2006