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Indiana Code Title 6. Taxation § 6-7-2-8

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 8. (a) A distributor, including a person that sells taxable products through a website, must obtain a license under this section before it distributes taxable products in Indiana.  The department shall issue licenses to applicants that qualify under this section.  A license issued under this section is valid for two (2) years unless revoked or suspended by the department and is not transferable.

(b) An applicant for a license under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:

(1) an individual whose principal place of residence is outside Indiana;  or

(2) a person, other than an individual, that has its principal place of business outside Indiana.

(c) To obtain or renew a license under this section, a person must:

(1) submit, for each location where it intends to distribute taxable products, an application that includes all information required by the department;

(2) pay a fee of twenty-five dollars ($25) at the time of application;  and

(3) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.

(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.

(e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.

(f) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.

(g) A distributor issued a license under this section is prohibited from selling, using, or distributing flavored nitrous oxide.  If a distributor violates this subsection, the department may suspend or revoke the distributor's license and impose sanctions on the distributor in an amount equal to the cost of disposing of the flavored nitrous oxide.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-7-2-8 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-7-2-8/

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