Revocation of certificate; payment by check, credit card, debit

# (1)

Failure to:

(A) file a return required under this chapter or for any tax collected for the state in trust; or

(B) remit any tax collected for the state in trust.

# (2)

Being charged with a violation of any provision under IC 35.

# (3)

Being subject to a court order under IC 7.1-2-6-7, IC 32-30-6-8, IC 32-30-7, or IC 32-30-8.

# (4)

Being charged with a violation of IC 23-15-12.

# (5)

The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has been convicted for an offense under IC 35-48-4 and the conviction involved the sale of or the offer to sell, in the normal course of business, a synthetic drug (as defined in IC 35-31.5-2-321), a synthetic drug lookalike substance (as defined in IC 35-31.5-2-321.5 (before its repeal on July 1, 2019)), a controlled substance analog (as defined in IC 35-48-1.1-8), or a substance represented to be a controlled substance (as described in IC 35-48-4-4.6) by a retail merchant in a place

of business for which the retail merchant has been issued a registered retail merchant's certificate under this chapter.

# (6)

The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has a judgment for a violation of IC 35-48-4-10.5 (before its repeal on July 1, 2019) as an infraction and the violation involved the sale of or the offer to sell, in the normal course of business, a synthetic drug or a synthetic drug lookalike substance by a retail merchant in a place of business for which the retail merchant has been issued a registered retail merchant's certificate under this chapter.

# (7)

The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has been convicted for an offense under IC 35-45-5-3, IC 35-45-5-3.5, or IC 35-45-5-4.

# (8)

The retail merchant has defaulted on a payment plan for a listed tax that was entered into prior to the date of the most recent renewal of its retail merchant's certificate.
The department may revoke a certificate under subdivision (2) before a criminal adjudication or without a criminal charge being filed. If the department gives notice of an intent to revoke based on an alleged violation of subdivision (2), the department shall hold a public hearing to determine whether good cause exists. A person that has a certificate revoked pursuant to subdivision (2), (5), (6), or (7) must wait one (1) year from the date of the revocation before reapplying for a certificate. The department may issue the certificate upon reapplication or hold a hearing to determine whether good cause exists for denying the application for a certificate.

(b) The department may revoke a certificate issued under this chapter if, for a period of six (6) months, the certificate holder fails to:

(1) file the returns required by IC 6-2.5-6-1; or

(2) report the collection of any state gross retail or use tax on the returns filed under IC 6-2.5-6-1.
However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate.

(c) The department may, for good cause, revoke a certificate issued under this chapter after at least five (5) days notice to the certificate holder if:

(1) the certificate holder is subject to an innkeeper's tax under IC 6-9; and

(2) a board, bureau, or commission established under IC 6-9 files a written statement with the department.

(d) The statement filed under subsection (c) must state that:

(1) information obtained by the board, bureau, or commission under IC 6-8.1-7-1 indicates that the certificate holder has not complied with IC 6-9; and

(2) the board, bureau, or commission has determined that significant harm will result to the county from the certificate holder's failure to comply with IC 6-9.

(e) The department may revoke a certificate issued under this chapter after at least five

(5) days notice to the certificate holder if:

(1) the certificate holder owes taxes, penalties, fines, interest, or costs due under IC 6-1.1 that remain unpaid at least sixty (60) days after the due date under IC 6-1.1;
and

(2) the treasurer of the county to which the taxes are due requests the department to revoke the certificate.

(f) The department shall reinstate a certificate suspended under subsection (e) if the taxes and any penalties due under IC 6-1.1 are paid or the county treasurer requests the department to reinstate the certificate because an agreement for the payment of taxes and any penalties due under IC 6-1.1 has been reached to the satisfaction of the county treasurer.

(g) If a person makes a payment for the certificate under this chapter with a check, credit card, debit card, or electronic funds transfer, and the department is unable to obtain payment of the check, credit card, debit card, or electronic funds transfer for its full face amount when the check, credit card, debit card, or electronic funds transfer is presented for payment

through normal banking channels, the department shall notify the person by mail that the check, credit card, debit card, or electronic funds transfer was not honored and that the person has five (5) days after the notice is mailed to pay the fee in cash, by certified check, or other guaranteed payment. If the person fails to make the payment within the five (5) day period, the department shall revoke the certificate.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.3; P.L.65-1988, SEC.1; P.L.46-1991, SEC.7; P.L.88-1995, SEC.10; P.L.227-2007, SEC.58; P.L.172-2011, SEC.52; P.L.78-2012, SEC.2; P.L.13-2013, SEC.21; P.L.196-2013, SEC.2; P.L.242-2015, SEC.13; P.L.97-2017, SEC.1; P.L.153-2018, SEC.1; P.L.80-2019, SEC.2; P.L.234-2019, SEC.6; P.L.156-2020, SEC.21; P.L.194-2023, SEC.6; P.L.118-2024, SEC.10; P.L.186-2025, SEC.65.