Indiana Code Title 6. Taxation § 6-2.5-2-1




Sec. 1 . (a) An excise tax, known as the state gross retail tax, is imposed on retail transactions made in Indiana.

(b) The person who acquires property in a retail transaction is liable for the tax on the transaction and, except as otherwise provided in this chapter, shall pay the tax to the retail merchant as a separate added amount to the consideration in the transaction.  The retail merchant shall collect the tax as agent for the state.

(c) A retail merchant that does not have a physical presence in Indiana shall, as an agent for the state, collect the gross retail tax on a retail transaction made in Indiana, remit the gross retail tax as provided in this article, and comply with all applicable procedures and requirements of this article as if the retail merchant has a physical presence in Indiana, if the retail merchant meets either of the following conditions for the calendar year in which the retail transaction is made or for the calendar year preceding the calendar year in which the retail transaction is made:

(1) The retail merchant's gross revenue from any combination of:

(A) the sale of tangible personal property that is delivered into Indiana;

(B) a product transferred electronically into Indiana;  or

(C) a service delivered in Indiana;

exceeds one hundred thousand dollars ($100,000).

(2) The retail merchant sells any combination of:

(A) tangible personal property that is delivered into Indiana;

(B) a product transferred electronically into Indiana;  or

(C) a service delivered in Indiana;

in two hundred (200) or more separate transactions.





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