{"data":{"id":"us-in/ic-6-2.5-3-3","jurisdiction":"us-in","citation":"IC 6-2.5-3-3","heading":"Rates; certain transactions defined","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3. Use Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c3b41536c6729fd100e333dd5576340ff9e50b6a7af0c3c89025a6fefa8f38b9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3-2","next":"us-in/ic-6-2.5-3-4"},"notice":"GroundRules: Original legal text. Not legal advice."}