Indiana Statutes
§ 6-7-2-3.3 — "Remote seller"
Indiana § 6-7-2-3.3
This text of Indiana § 6-7-2-3.3 ("Remote seller") 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 § 6-7-2-3.3 (2026).
Text
3. As used in this chapter, "remote seller" means a retail dealer that meets the economic threshold under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
(1)By means of a telephone or other method of voice
transmission, the mail, or the Internet or other electronic service.
(2)When the taxable products are delivered to the consumer by
common carrier, private delivery service, or other method of
delivery.
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Legislative History
As added by P.L.137-2022, SEC.64. Amended by P.L.118-2024,
SEC.14.
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Repealed§ 6-1.1-1-14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 § 6-7-2-3.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-2-3.3.