§ 6-8.1-19-1 — Liability for tax not remitted

Indiana § 6-8.1-19-1

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 19: Tax Remittance and Liability for Payment

Text

Effective 1-1-2026.
Sec. 1. If a taxpayer:
(1) purchases property or services in a transaction subject to a
listed tax;
(2) is required to remit the tax as an added amount to the
consideration paid to the seller;
(3) does not remit the tax due under the provisions of the tax; and
(4) is not exempt from tax under the provisions of the tax;
the person shall be liable for the tax not remitted.

Legislative History

As added by P.L.205-2025, SEC.24.