Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 9. Enforcement and Penalties

6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses - Sec. 1. (a) A person who issues an exemption certificate,...

6-2.5-9-2. Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense - Sec. 2. A retail merchant who makes a retail transaction...

6-2.5-9-3. Personal Liability of Holder of Taxes in Trust; Failure to Collect and Remit; Offense; Exception for Marketplace Facilitator - Sec. 3. (a) Except as provided in subsection (b) and...

6-2.5-9-3.5. Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax - Sec. 3.5. (a) This section applies only in the context...

6-2.5-9-4. Inclusion of Tax in Displayed Price; Offer to Assume or Absorb Tax; Unlawful Price Advertising; Offense - Sec. 4. A person who: (1) displays an advertised price,...

6-2.5-9-5. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts...

6-2.5-9-6. Vehicle and Watercraft Title or Aircraft Registration; Payment of Taxes Requisite; Offenses - Sec. 6. (a) The state may not title a vehicle...

6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense - Sec. 7. (a) Any person who: (1) removes; (2) alters;...

6-2.5-9-8. Records; Inspection; Falsification; Offenses - Sec. 8. (a) All records of a person that have...

6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana - Sec. 9. (a) Notwithstanding any other law and regardless of...

6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana - Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily...

6-2.5-9-11. Findings of General Assembly - Sec. 11. The general assembly finds the following: (1) The...