Indiana Code — Title 6 (Taxation)
IC 6-7-2-3.3
"Remote seller"
Official textiga.in.govlast amended
Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets the economic threshold under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
# (1)
By means of a telephone or other method of voice transmission, the mail, or the
Internet or other electronic service.
# (2)
When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
As added by P.L.137-2022, SEC.64. Amended by P.L.118-2024, SEC.14.
Amendment history
As added by P.L.137-2022, SEC.64. Amended by P.L.118-2024, SEC.14.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-7-2-5 · "Tobacco product"
- 6-7-2-5.5 · "Vapor product"
- 6-7-2-6 · "Wholesale price"
- 6-7-2-7 · Tax on distribution of tobacco products and alternative
- 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time…
- 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
- 6-7-2-8 · Distributor's license
- 6-7-2-8.5 · Remote seller distributor's license; application…
- 6-7-2-9 · Change of location; license reissuance
- 6-7-2-10 · Surrender of license; refund