Rates; certain transactions defined
Sec. 3. The use tax is measured by the gross retail income
received in a retail unitary 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 IC 6-2.5-3-2(b) and (c) shall
be treated as retail transactions within the meaning of IC 6-2.5-1-2.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981,
P.L.78, SEC.1.
Last modified: May 28, 2006