Indiana Code — Title 6 (Taxation)
IC 6-2.5-6-17
Payment of gross retail tax for consignment sales
Official textiga.in.govlast amended
Sec. 17.
# (a)
A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale.
# (b)
The retail merchant shall provide the consignor purchaser an invoice that shows that the state gross retail tax was paid to the retail merchant with a clear notation on the invoice that the item was a consignment sale by the retail merchant on behalf of (insert the name of the seller) to (insert the name of the purchaser).
As added by P.L.85-2009, SEC.1.
Amendment history
As added by P.L.85-2009, SEC.1.
Source: view the official text
Nearby sections (25 sections)
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- 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
- 6-2.5-6-13 · Refund; grounds
- 6-2.5-6-13.5 · Refund of overpayment of tax to a marketplace…
- 6-2.5-6-14 · Repealed
- 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
- 6-2.5-6-15 · Repealed
- 6-2.5-6-16 · Refund for research and development equipment
- 6-2.5-6-17 · Payment of gross retail tax for consignment sales
- 6-2.5-7-1 · Definitions
- 6-2.5-7-2 · Repealed
- 6-2.5-7-2.5 · Repealed
- 6-2.5-7-3 · Retail merchant; calculation of tax liability; metered pump
- 6-2.5-7-4 · Repealed
- 6-2.5-7-5 · Repealed
- 6-2.5-7-5.5 · Repealed
- 6-2.5-7-6 · Repealed
- 6-2.5-7-6.5 · Repealed
- 6-2.5-7-7 · Repealed
- 6-2.5-7-8 · Repealed
- 6-2.5-7-9 · Repealed