Indiana Statutes
§ 6-2.5-6-17 — Payment of gross retail tax for consignment sales
Indiana § 6-2.5-6-17
This text of Indiana § 6-2.5-6-17 (Payment of gross retail tax for consignment sales) 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 § 6-2.5-6-17 (2026).
Text
(a)A retail merchant that is a consignee in a
retail transaction shall collect and remit the state gross retail tax on the
gross retail income received in a consignment sale.
(b)The retail merchant shall provide the consignor purchaser an
invoice that shows that the state gross retail tax was paid to the retail
merchant with a clear notation on the invoice that the item was a
consignment sale by the retail merchant on behalf of (insert the name
of the seller) to (insert the name of the purchaser).
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Legislative History
As added by P.L.85-2009, SEC.1.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-6-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-6-17.