Indiana Code — Title 6 (Taxation)
IC 6-9-29.5-3
Liability for payment of the tax; offense; provide information
Sec. 3. (a) An individual who:
# (1)
is an individual taxpayer or an employee, officer, or member of a corporate or partnership taxpayer; and
# (2)
has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision;
holds those food and beverage taxes in trust for the state or political subdivision and is personally liable for the payment of the food and beverage taxes, plus any penalties and interest attributable to the food and beverage taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the food and beverage taxes to the state or political subdivision commits a Level 6 felony.
(b) Upon the request of:
(1) the department; or
(2) a political subdivision;
a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.
(c) For purposes of subsection (b):
(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or
(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.
As added by P.L.108-2019, SEC.143.
Amendment history
As added by P.L.108-2019, SEC.143.
Source: view the official text
Nearby sections (25 sections)
- 6-9-29-1 · Application of chapter
- 6-9-29-1.2 · Application to rooms, lodgings, or other accommodations in…
- 6-9-29-1.5 · Effective date of ordinance to be specified; certified…
- 6-9-29-2 · Liability; penalty for failure to remit tax
- 6-9-29-3 · Rights and powers of county treasurer; standard return form
- 6-9-29-4 · Summary data to be provided by department of state revenue
- 6-9-29-5 · Summary data to be provided to commissions
- 6-9-29-6 · Requirement for marketplace facilitator to collect and remit
- 6-9-29-7 · Agreement to furnish county treasurer with tax collection
- 6-9-29-8 · "Innkeeper's tax fund"; restrictions
- 6-9-29.5-1 · Application of chapter
- 6-9-29.5-2 · Requirement for marketplace facilitator to collect and…
- 6-9-29.5-3 · Liability for payment of the tax; offense; provide…
- 6-9-29.5-4 · Requirement to send certified copy of ordinance to the
- 6-9-29.5-5 · "Food and beverage tax fund"; restrictions
- 6-9-31-1 · Applicability of chapter
- 6-9-31-2 · Adoption of ordinances to impose supplemental tax;
- 6-9-31-3 · Rate of tax
- 6-9-32-1 · Application of chapter
- 6-9-32-2 · Definitions
- 6-9-32-3 · Levy of tax
- 6-9-32-4 · Convention, visitor, and tourism promotion fund
- 6-9-32-5 · Commission to promote county convention, visitor, and
- 6-9-32-6 · Powers and duties of commission
- 6-9-32-7 · Handling and expenditure of commission money