Indiana Code — Title 6 (Taxation)
IC 6-2.5-3-11
Liability for uncollected gross retail tax
Official textiga.in.govlast amended
Sec. 11. If:
# (1)
a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article;
# (2)
the person does not remit the full amount of gross retail tax on the transaction; and
# (3)
the transaction is not exempt from tax under this article;
the person is liable for the gross retail tax not collected. Any tax due under this section shall be reported and remitted in the same manner as prescribed by the department for the use tax under this chapter.
As added by P.L.205-2025, SEC.2.
Amendment history
As added by P.L.205-2025, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-3-0.3 · Intent of general assembly in construction of amendments…
- 6-2.5-3-1 · Definitions
- 6-2.5-3-2 · Imposition of use tax; contractor's conversion of…
- 6-2.5-3-3 · Rates; certain transactions defined
- 6-2.5-3-4 · Exemptions
- 6-2.5-3-5 · Credit for payment of other taxes
- 6-2.5-3-6 · Liability; payment; collection; computation
- 6-2.5-3-7 · Presumption of taxability; exemption certificate;…
- 6-2.5-3-7.5 · Property used or consumed in providing public…
- 6-2.5-3-8 · Receipt for payment; issuance; evidence of payment
- 6-2.5-3-9 · Expired
- 6-2.5-3-10 · Required publication; duty to pay use tax
- 6-2.5-3-11 · Liability for uncollected gross retail tax
- 6-2.5-3.5-1 · "Distributor"
- 6-2.5-3.5-2 · Repealed
- 6-2.5-3.5-3 · "Federal gasoline tax"
- 6-2.5-3.5-4 · "Gasoline"
- 6-2.5-3.5-5 · "Indiana gasoline tax"
- 6-2.5-3.5-6 · "Metered pump"
- 6-2.5-3.5-7 · Repealed
- 6-2.5-3.5-8 · "Purchase or shipment"
- 6-2.5-3.5-9 · "Qualified distributor"
- 6-2.5-3.5-10 · "Refiner"
- 6-2.5-3.5-11 · "Terminal operator"
- 6-2.5-3.5-12 · "Total price per unit"