{"data":{"id":"us-in/ic-6-2.5-3-8","jurisdiction":"us-in","citation":"IC 6-2.5-3-8","heading":"Receipt for payment; issuance; evidence of payment","body":"Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected.\n(b) If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal property in Indiana, and if the person has already paid the use tax in relation to that property to a retail merchant who is registered under IC 6-2.5-6, to the department, or, in the case of a vehicle or aircraft, to the proper state agency, then the person may avoid paying the use tax to the department if he can produce a receipt or other written evidence showing that he has so made the use tax payment.","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#6-2.5-3-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8ce1c0c861e9b469c5d1370f9be308609cdc46aa892dc1d5f92e35593052a48b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3-7.5","next":"us-in/ic-6-2.5-3-9"},"notice":"GroundRules: Original legal text. Not legal advice."}