Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:
(1) may file a claim for refund with the department; and
(2) shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.
A purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.
As added by P.L.108-2019, SEC.117.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 6. Returns, Remittances, and Refunds
6-2.5-6-0.3. Effect of Multiple Amendments to Section 9 of This Chapter
6-2.5-6-1. Returns; Reporting Period; Online Tax Filing; Streamlined Sales and Use Tax Agreement
6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis
6-2.5-6-3. Consolidated Filing
6-2.5-6-4. Periodic Deposits of Collections During Reporting Period
6-2.5-6-5. Final Return and Payment
6-2.5-6-7. Retail Merchant; Calculation of Tax Liability
6-2.5-6-8. Tax Liability; Income Exclusion Ratio
6-2.5-6-9. Uncollectible Receivables; Deduction
6-2.5-6-10. Tax Liability; Merchant's Collection Allowance
6-2.5-6-11. Heating Assistance Program; Deduction
6-2.5-6-12. Security for Payment of Tax Collected
6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes
6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products
6-2.5-6-16. Refund for Research and Development Equipment
6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales