Indiana Code Title 6. Taxation § 6-2.5-9-6

(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 that the state gross retail and use taxes are inapplicable because of an exemption;  or

(2) files the proper form and pays the state gross retail and use taxes imposed in respect to the vehicle, watercraft, or aircraft.

(1) is a purchaser of a vehicle, aircraft, or watercraft;

(2) is required to pay the state gross retail or use tax to the department, through the bureau of motor vehicles, Indiana department of transportation, department of natural resources, or a county treasurer;  and

(3) knowingly fails to remit all or part of the state gross retail or use tax that is due;