Indiana § 6-2.5-3-11 Liability for uncollected gross retail tax

Indiana Statutes

§ 6-2.5-3-11 — Liability for uncollected gross retail tax

Indiana § 6-2.5-3-11

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 3Use Tax

This text of Indiana § 6-2.5-3-11 (Liability for uncollected gross retail tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-3-11 (2026).

Text

If:

(1)a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article;

(2)the person does not remit the full amount of gross retail tax on the transaction; and

(3)the transaction is not exempt from tax under this article; the person is liable for the gross retail tax not collected. Any tax due under this section shall be reported and remitted in the same manner as prescribed by the department for the use tax under this chapter.

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If:
(1) a person purchases services or items other than tangible
personal property in a retail transaction subject to tax under this
article;
(2) the person does not remit the full amount of gross retail tax on
the transaction; and
(3) the transaction is not exempt from tax under this article;
the person is liable for the gross retail tax not collected. Any tax due
under this section shall be reported and remitted in the same manner as
prescribed by the department for the use tax under this chapter.