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Indiana Code — Title 6 (Taxation)

IC 6-7-2-12

Electronic filing of returns and remitting of taxes

Official textiga.in.govlast amended 14 subsections

Sec. 12. Before the fifteenth day of each month, each distributor (and remote seller beginning July 1, 2023) liable for a tax imposed by this chapter shall:

# (1)

file a return with the department that includes all information required by the department including, but not limited to:

# (A)

name of distributor (or remote seller beginning July 1, 2023);

# (B)

address of distributor (or remote seller beginning July 1, 2023);

# (C)

license number of distributor (or remote seller beginning July 1, 2023);

# (D)

invoice date;

# (E)

invoice number;

# (F)

name and address of person from whom taxable products were purchased or name and address of person to whom taxable products were sold (except in the case of sales to an end consumer beginning July 1, 2023);

# (G)

the wholesale price for tobacco products other than moist snuff and cigars (or the actual cost in the case of remote sellers beginning July 1, 2023);

# (H)

for moist snuff, the weight of the moist snuff;

# (I)

for cigars, the wholesale price of the cigars;

# (J)

for alternative nicotine products, the weight of the alternative nicotine products;
and

# (K)

for closed system cartridges, the wholesale price of closed system cartridges sold; and

# (2)

pay the taxes for which it is liable under this chapter for the preceding month minus the amount specified in section 13 of this chapter.
All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014,
SEC.34; P.L.165-2021, SEC.110; P.L.137-2022, SEC.76.

Amendment history

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014, SEC.34; P.L.165-2021, SEC.110; P.L.137-2022, SEC.76.

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Nearby sections (25 sections)
  1. 6-7-2-5 · "Tobacco product"
  2. 6-7-2-5.5 · "Vapor product"
  3. 6-7-2-6 · "Wholesale price"
  4. 6-7-2-7 · Tax on distribution of tobacco products and alternative
  5. 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time…
  6. 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
  7. 6-7-2-8 · Distributor's license
  8. 6-7-2-8.5 · Remote seller distributor's license; application…
  9. 6-7-2-9 · Change of location; license reissuance
  10. 6-7-2-10 · Surrender of license; refund
  11. 6-7-2-11 · Revocation or suspension of license
  12. 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
  13. 6-7-2-12 · Electronic filing of returns and remitting of taxes
  14. 6-7-2-13 · Collection allowance
  15. 6-7-2-14 · Credit or refund of taxes
  16. 6-7-2-14.5 · Deduction for certain receivables
  17. 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
  18. 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
  19. 6-7-2-17 · Deposit of revenues
  20. 6-7-2-18 · Distribution without a license; offense
  21. 6-7-2-19 · Manufacturer noncompliance; offense
  22. 6-7-2-20 · Record keeping violations
  23. 6-7-2-21 · Distributor or remote seller offenses
  24. 6-7-2-22 · Listed tax
  25. 6-7-2-23 · Federal sales; exemption
Full table of contents →