Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor. (b) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use […]
Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that the taxpayer lacked a physical presence in Indiana and […]
Sec. 11. The general assembly finds the following: (1) The inability to effectively collect the gross retail tax or use tax from remote sellers that deliver tangible personal property, products transferred electronically, or services directly into Indiana is seriously eroding the tax base of Indiana and causing revenue losses and imminent harm to Indiana through […]
Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant’s certificate or a renewal of a registered retail merchant’s certificate or after the retail merchant’s certificate has been revoked or suspended by the department commits a Class A misdemeanor. As added by Acts 1980, P.L.52, […]
Sec. 3. (a) Except as provided in subsection (b) and the limited relief provided for marketplace facilitators in section 3.5 of this chapter (before its expiration), an individual who: (1) is an individual retail merchant or is an employee, officer, or member of a corporate or partnership retail merchant; and (2) has a duty to […]
Sec. 3.5. (a) This section applies only in the context of an audit or other investigation conducted by the department of calendar years beginning after December 31, 2018, and before January 1, 2022. (b) Subject to the limits in subsection (c), a marketplace facilitator is relieved of liability for the failure to collect and remit […]
Sec. 4. A person who: (1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes; (2) offers to assume or absorb part of a customer’s state gross retail or use tax on a sale; or (3) offers to refund part of a customer’s state gross […]
As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts 1981, P.L.63, SEC.7.
Sec. 6. (a) The state may not title a vehicle or a watercraft or register an aircraft unless the person obtaining the title or registration: (1) presents proper evidence, prescribed by the department, showing that the state gross retail and use taxes imposed in respect to the vehicle, watercraft, or aircraft have been paid or […]
Sec. 7. (a) Any person who: (1) removes; (2) alters; (3) defaces; or (4) covers; a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant’s location commits a Class C infraction. (b) A retail merchant shall notify the department of any violation of subsection […]
Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department’s authorized agents. A person that violates this subsection commits a Level 6 felony. (b) A person that: (1) makes false […]
Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or superior court against a person that the department believes meets the criteria of IC 6-2.5-2-1(d) in […]
