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Indiana Code — Title 6 (Taxation)

IC 6-7-2-7.7

Sale of taxable products in Indiana by remote sellers

Official textiga.in.govlast amended

Sec. 7.7. (a) The tax imposed under sections 7(a)(1), 7(b), and 7.5(a) of this chapter shall also be imposed on the sale of taxable products in Indiana by remote sellers, and shall be calculated based on one (1) of the following methods:

# (1)

For remote sellers using an actual cost method, the tax shall be calculated by applying the rate to the actual cost of each individual product.

# (2)

For remote sellers using an actual cost list method, the tax shall be calculated by applying the rate to the cost established for each individual product in the remote seller's actual cost list.

(b) The remote seller of taxable products is liable for the tax imposed under section
7(a)(1), 7(b), or 7.5(a) of this chapter.

(c) The tax under this section shall be imposed at the time of purchase by an ultimate consumer.
As added by P.L.137-2022, SEC.70.

Amendment history

As added by P.L.137-2022, SEC.70.

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Nearby sections (25 sections)
  1. 6-7-2-2 · "Distributor"
  2. 6-7-2-2.1 · "Moist snuff"
  3. 6-7-2-3 · "Person"
  4. 6-7-2-3.1 · "Pipe tobacco"
  5. 6-7-2-3.3 · "Remote seller"
  6. 6-7-2-3.5 · "Taxable product"
  7. 6-7-2-4 · "Retail dealer"
  8. 6-7-2-5 · "Tobacco product"
  9. 6-7-2-5.5 · "Vapor product"
  10. 6-7-2-6 · "Wholesale price"
  11. 6-7-2-7 · Tax on distribution of tobacco products and alternative
  12. 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time…
  13. 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
  14. 6-7-2-8 · Distributor's license
  15. 6-7-2-8.5 · Remote seller distributor's license; application…
  16. 6-7-2-9 · Change of location; license reissuance
  17. 6-7-2-10 · Surrender of license; refund
  18. 6-7-2-11 · Revocation or suspension of license
  19. 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
  20. 6-7-2-12 · Electronic filing of returns and remitting of taxes
  21. 6-7-2-13 · Collection allowance
  22. 6-7-2-14 · Credit or refund of taxes
  23. 6-7-2-14.5 · Deduction for certain receivables
  24. 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
  25. 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
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