Indiana Code Title 6. Taxation § 6-8.1-1-4.5

Sec. 4.5. “Periodic tax” means a listed tax for which a return or report is required to be filed and the tax is required to be remitted four (4) times or more in a calendar year.  The term does not include:

For purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently.  The term includes a tax imposed on a purchaser if the purchaser fails to remit a periodic tax to a retail merchant.