§ 6-2.5-9-10 — Refund claims; retail merchant that lacks a physical presence in Indiana

Indiana § 6-2.5-9-10

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 9: Enforcement and Penalties

Text

(a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and
collected by the department. However, a refund may not be granted on
the basis that the taxpayer lacked a physical presence in Indiana and
complied with IC 6-2.5-2-1(d) voluntarily.
(b) IC 6-2.5-2-1(d), section 9 of this chapter, and this section do not
limit the ability of any taxpayer to obtain a refund for any other reason,
including a mistake of fact or mathematical miscalculation of the
applicable tax.
(c) A retail merchant that remits gross retail tax voluntarily or
otherwise under IC 6-2.5-2-1(d) is not liable to a purchaser who claims
that the sales tax has been overcollected if IC 6-2.5-2-1(d) is later
found unlawful.
(d) IC 6-2.5-2-1(d) does not affect the obligation of any purchaser
to remit use tax as required under IC 6-2.5-3.

Legislative History

As added by P.L.247-2017, SEC.4. Amended by P.L.146-2020, SEC.18.