Indiana § 6-2.5-8-12 Contract with call center operator; effect on duty to collect tax

Indiana Statutes

§ 6-2.5-8-12 — Contract with call center operator; effect on duty to collect tax

Indiana § 6-2.5-8-12

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 8Registration

This text of Indiana § 6-2.5-8-12 (Contract with call center operator; effect on duty to collect 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 § 6-2.5-8-12 (2026).

Text

(a)Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:

(1)The ownership or leasing by the person of tangible or intangible property that is:

(A)located at the Indiana premises of the call center operator;

(B)used to provide or assist directly with the provision of a telephone service as described in subsection (c); and

(C)not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator.

(2)The activities of any kind performed by or on behalf of the person at the India

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(a) Notwithstanding any other provision of
this article, the following do not cause a person that has contracted with
a call center operator for a telephone service to have a duty to register
as a retail merchant or to collect or remit the state gross retail or use tax
imposed by this article:
(1) The ownership or leasing by the person of tangible or
intangible property that is:
(A) located at the Indiana premises of the call center operator;
(B) used to provide or assist directly with the provision of a
telephone service as described in subsection (c); and
(C) not held for sale, shipment, or distribution in response to
orders received as a result of a telephone service provided by
the call center operator.
(2) The activities of any kind performed by or on behalf of the
person at the Indiana premises of the call center operator.
(3) The activities of any kind performed by the call center
operator in Indiana for or on behalf of the person.
(b) Tangible or intangible property that is:
(1) owned or leased by a person that has contracted with a call
center operator for a telephone service;
(2) located at the premises of the call center operator;
(3) used to provide or assist directly with the provision of a
telephone service as described in subsection (c); and
(4) not held for sale, shipment, or distribution in response to
orders received as a result of a telephone service provided by the
call center operator;
shall not be considered to be, or to create, an office, a place of
distribution, a sales location, a sample location, a warehouse, a storage
place, or other place of business maintained, occupied, or used in any
way by the person. For purposes of this section, a call center operator
with which a person has contracted for a telephone service shall not be
considered to be in any way a representative, an agent, a salesman, a
canvasser, or a solicitor for the person.
(c) For purposes of this section, a telephone service includes
soliciting orders by telephone, accepting orders by telephone, and
making and receiving any other telephone calls.