Indiana Statutes
§ 6-7-2-7.7 — Sale of taxable products in Indiana by remote sellers
Indiana § 6-7-2-7.7
This text of Indiana § 6-7-2-7.7 (Sale of taxable products in Indiana by remote sellers) 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 § 6-7-2-7.7 (2026).
Text
7.
(a)The tax imposed under sections 7(a)(1),
7(b), and 7.5(a) of this chapter shall also be imposed on the sale of
taxable products in Indiana by remote sellers, and shall be calculated
based on one (1) of the following methods:
(1)For remote sellers using an actual cost method, the tax shall
be calculated by applying the rate to the actual cost of each
individual product.
(2)For remote sellers using an actual cost list method, the tax
shall be calculated by applying the rate to the cost established for
each individual product in the remote seller's actual cost list.
(b)The remote seller of taxable products is liable for the tax
imposed under section 7(a)(1), 7(b), or 7.5(a) of this chapter.
(c)The tax under this section shall be imposed at the time of
purchase by an ultimate consume
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Legislative History
As added by P.L.137-2022, SEC.70.
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Repealed§ 6-1.1-1-14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 § 6-7-2-7.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-2-7.7.