6-2.5-11-1. Short Title
Sec. 1. This chapter shall be known as and referred to as the “simplified sales and use tax administration act”. As added by P.L.107-2001, SEC.1.
6-2.5-11-10. Certified Services Providers; Allowances for Sellers and Certified Service Providers Under the Agreement; Relief for Failure to Collect Tax
Sec. 10. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it […]
6-2.5-11-11. Relief From Penalties, Tax, and Interest in Certain Transactions Involving Reliance on Data Provided by the Department
Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008. (b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs: (1) A purchaser’s seller or certified service provider relied on erroneous data provided […]
6-2.5-11-12. Review of Software; Limited Relief From Liability
Sec. 12. (a) The department shall review software submitted to the governing board for certification as a certified automated system. The review is to determine that the program adequately classifies product based exemptions granted under IC 6-2.5-5. Upon satisfactory completion of the review, the department shall certify to the governing board the department’s acceptance of […]
6-2.5-11-2. Definitions
Sec. 2. As used in this chapter: (1) “Agreement” means the Streamlined Sales and Use Tax Agreement. (2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the […]
6-2.5-11-3. Findings of General Assembly
Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state’s sales and use tax. The general assembly further finds that this state should participate in multistate discussions to review, amend, or review and amend […]
6-2.5-11-4. Delegates to Review or Amend Agreement
Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements set forth in section 7 of this chapter, the state shall enter into multistate discussions. For purposes of those discussions, the state shall be represented by four (4) delegates, appointed as follows: (1) One (1) member […]
6-2.5-11-5. Powers of Department
Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other […]
6-2.5-11-6. Effect on Indiana Law
Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of Indiana. Adoption of the agreement by the state of Indiana does not amend or modify any Indiana law. Implementation of any condition of the agreement in Indiana, whether adopted before, […]
6-2.5-11-7. Requirements in Agreement
Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide by the following requirements: (1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates. (2) Uniform Standards. The agreement must establish uniform standards for the following: (A) The sourcing […]
6-2.5-11-8. Provisions in Agreement
Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of […]
6-2.5-11-9. State Is Only Intended Beneficiary of Agreement; No Individual Causes of Action
Sec. 9. (a) The agreement authorized by this chapter binds and inures only to the benefit of the state of Indiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of […]