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 .
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