Indiana Code — Title 6 (Taxation)
IC 6-7-2-0.1
"Actual cost"; "actual cost list"
Official textiga.in.govlast amended
Sec. 0.1. As used in this chapter:
# (1)
"actual cost" means the price paid by a remote seller for an individual taxable product; and
# (2)
"actual cost list" means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. For purposes of this subdivision, the actual cost for each individual product in a cost list shall be the average of the actual price paid by a remote seller for the individual product over the twelve
(12) calendar months prior to January 1 of the year in which the sale by the remote seller occurs.
As added by P.L.137-2022, SEC.60.
Amendment history
As added by P.L.137-2022, SEC.60.
Source: view the official text
Nearby sections (25 sections)
- 6-7-1-30.2 · Appropriations for local health funds
- 6-7-1-30.5 · Repealed
- 6-7-1-31 · Repealed
- 6-7-1-31.1 · Cities and towns; cumulative capital improvement fund; use
- 6-7-1-32 · Repealed
- 6-7-1-32.1 · Repealed
- 6-7-1-33 · Repealed
- 6-7-1-34 · Repealed
- 6-7-1-35 · Tax evasion; unlawful advertising
- 6-7-1-36 · Evasion of tax; offense
- 6-7-1-37 · Electronic filing of reports and remitting of taxes
- 6-7-1-38 · Civil penalties
- 6-7-2-0.1 · "Actual cost"; "actual cost list"
- 6-7-2-0.2 · "Alternative nicotine product"
- 6-7-2-0.3 · "Cigar"
- 6-7-2-0.5 · "Closed system cartridge"
- 6-7-2-0.7 · "Consumable material"
- 6-7-2-1 · "Department"
- 6-7-2-2 · "Distributor"
- 6-7-2-2.1 · "Moist snuff"
- 6-7-2-3 · "Person"
- 6-7-2-3.1 · "Pipe tobacco"
- 6-7-2-3.3 · "Remote seller"
- 6-7-2-3.5 · "Taxable product"
- 6-7-2-4 · "Retail dealer"