§ 6-9-29.5-3 — Liability for payment of the tax; offense; provide information

Indiana § 6-9-29.5-3

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 29.5: Food and Beverage Tax Administration

Text

(a) An individual who:
(1) is an individual taxpayer or an employee, officer, or member
of a corporate or partnership taxpayer; and
(2) has a duty to remit food and beverage taxes to the department
of state revenue or a political subdivision;
holds those food and beverage taxes in trust for the state or political
subdivision and is personally liable for the payment of the food and
beverage taxes, plus any penalties and interest attributable to the food
and beverage taxes, to the state or political subdivision. An individual
who knowingly fails to collect or remit the food and beverage taxes to
the state or political subdivision commits a Level 6 felony.
(b) Upon the request of:
(1) the department; or
(2) a political subdivision;
a marketplace facilitator shall provide information listing the tax
collected in accordance with this article by the marketplace facilitator
on behalf of each of its sellers for the period specified by the requesting
entity.
(c) For purposes of subsection (b):
(1) if the information is requested by the department, the
department may share the information with the political
subdivision in which the transactions occurred in accordance with
IC 6-8.1-3-7.1; or
(2) if the information is requested by a political subdivision, the
political subdivision is entitled only to information pertaining to
transactions that occurred within the political subdivision.

Legislative History

As added by P.L.108-2019, SEC.143.