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 - Sec. 0.3. If the general assembly amends section 9 of...

6-2.5-6-1. Returns; Reporting Period; Online Tax Filing; Streamlined Sales and Use Tax Agreement - Sec. 1. (a) Except as otherwise provided in this section,...

6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis - Sec. 2. A retail merchant may, without prior departmental approval,...

6-2.5-6-3. Consolidated Filing - Sec. 3. If a retail merchant, wholesaler, or manufacturer holds...

6-2.5-6-4. Periodic Deposits of Collections During Reporting Period - Sec. 4. If the department feels that a retail merchant...

6-2.5-6-5. Final Return and Payment - Sec. 5. When a retail merchant stops doing a kind...

6-2.5-6-6. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.146-2020,...

6-2.5-6-7. Retail Merchant; Calculation of Tax Liability - Sec. 7. Except as otherwise provided in IC 6-2.5-7 or...

6-2.5-6-8. Tax Liability; Income Exclusion Ratio - Sec. 8. (a) For purposes of determining the amount of...

6-2.5-6-9. Uncollectible Receivables; Deduction - Sec. 9. (a) In determining the amount of state gross...

6-2.5-6-10. Tax Liability; Merchant's Collection Allowance - Sec. 10. (a) In order to compensate retail merchants and...

6-2.5-6-11. Heating Assistance Program; Deduction - Sec. 11. A retail merchant who extends assistance to a...

6-2.5-6-12. Security for Payment of Tax Collected - Sec. 12. (a) Whenever the department feels it necessary to...

6-2.5-6-13. Refund; Grounds - Sec. 13. (a) Except as provided in subsection (b), a...

6-2.5-6-13.5. Refund of Overpayment of Tax to a Marketplace Facilitator; Claim Against Marketplace Facilitator Disallowed - Sec. 13.5. Any purchaser of tangible personal property or services...

6-2.5-6-14. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986,...

6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes - Sec. 14.1. A retail merchant is not entitled to a...

6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products - Sec. 14.2. (a) The department shall annually compile a list...

6-2.5-6-15. Repealed - As added by P.L.224-2003, SEC.50. Repealed by P.L.81-2004, SEC.59.

6-2.5-6-16. Refund for Research and Development Equipment - Sec. 16. (a) As used in this section, "research and...

6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales - Sec. 17. (a) A retail merchant that is a consignee...