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

Sec. 2.  A retail merchant may, without prior departmental approval, report and pay his state gross retail and use taxes on an accrual basis, if he uses the accrual basis to pay and report the adjusted gross income tax or the tax imposed on him in place of the adjusted gross income tax.  The department may, at any time, require the retail merchant to stop using the accrual basis.