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Indiana Code — Title 6 (Taxation)

IC 6-2.5-6-3

Consolidated filing

Official textiga.in.govlast amended

Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under
IC 6-2.5-8 in order to make retail transactions at more than one (1) store or location, the retail merchant may apply for departmental permission to file a consolidated state gross retail and use tax return for all those stores and locations. If the department allows the consolidated filing, the retail merchant, wholesaler, or manufacturer must keep sufficient records to allow the department to determine the separate state gross retail and use tax liability for each store or location and to show any information that the department requires on the consolidated return.
As added by Acts 1980, P.L.52, SEC.1.

Amendment history

As added by Acts 1980, P.L.52, SEC.1.

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Nearby sections (25 sections)
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  15. 6-2.5-6-5 · Final return and payment
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