Presumption of taxability; exemption certificate
Sec. 7. (a) A person who acquires tangible personal property from
a retail merchant for delivery in Indiana is presumed to have acquired
the property for storage, use, or consumption in Indiana, unless the
person or the retail merchant can produce evidence to rebut that
presumption.
(b) A retail merchant is not required to produce evidence of
nontaxability under subsection (a) if the retail merchant receives
from the person who acquired the property an exemption certificate
which certifies, in the form prescribed by the department, that the
acquisition is exempt from the use tax.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006