Indiana § 7.1-3-5-5 Reporting annual gross sales of food; confidential; department of state
revenue; verification

Indiana Statutes

§ 7.1-3-5-5 — Reporting annual gross sales of food; confidential; department of state revenue; verification

Indiana § 7.1-3-5-5

Art. 3PERMITS

Ch. 5Beer Dealers' Permits

This text of Indiana § 7.1-3-5-5 (Reporting annual gross sales of food; confidential; department of state revenue; verification) 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 § 7.1-3-5-5 (2026).

Text

(a)As used in this section, "annual gross sales of food" refers to annual gross sales of food for human consumption that are exempt from the state gross retail tax.

(b)The holder of a permit issued to a grocery store that is generally known as a convenience store or food mart as described in IC 7.1-1-3-18.5(a)(2) shall report annually to the commission the amount of the permit holder's establishment's annual gross sales of food.

(c)An applicant who:

(1)is applying for a beer dealer's permit; and

(2)is the proprietor of a grocery store that is generally known as a convenience store or food mart as described in IC 7.1-1-3-18.5(a)(2); shall report to the commission the amount of the applicant's establishment's annual gross sales of food.

(d)The information provided to the commission und

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(a) As used in this section, "annual gross sales
of food" refers to annual gross sales of food for human consumption
that are exempt from the state gross retail tax.
(b) The holder of a permit issued to a grocery store that is generally
known as a convenience store or food mart as described in IC 7.1-1-3-18.5(a)(2) shall report annually to the commission the amount
of the permit holder's establishment's annual gross sales of food.
(c) An applicant who:
(1) is applying for a beer dealer's permit; and
(2) is the proprietor of a grocery store that is generally known as
a convenience store or food mart as described in IC 7.1-1-3-18.5(a)(2);
shall report to the commission the amount of the applicant's
establishment's annual gross sales of food.
(d) The information provided to the commission under subsections
(b) and (c) regarding the amount of annual gross sales of food is
confidential information and may not be disclosed to the public under
IC 5-14-3. However, the commission may disclose the information:
(1) to the department of state revenue to verify the accuracy of the
amount of annual gross sales of food reported to the commission
under subsections (b) and (c); and
(2) in any administrative or judicial proceeding to revoke or
suspend the holder's permit as a result of a discrepancy in the
amount of annual gross sales discovered by the department of
state revenue.
(e) The department of state revenue shall verify the accuracy of the
reports provided to the commission under this section. The department
of state revenue shall report to the commission any discrepancy that the
department discovers between:
(1) the amount of annual gross sales of food that the permit holder
has reported to the department; and
(2) the amount of annual gross sales of food that the permit holder
has reported to the commission.
(f) Notwithstanding IC 6-8.1-7-1 or any other law, in fulfilling its
obligations under this section, the department of state revenue may
provide to the commission confidential information. The commission
shall maintain the confidentiality of information provided by the
department of state revenue under this section. However, the
commission may disclose the information in any administrative or
judicial proceeding to revoke or suspend the holder's permit as a result
of a discrepancy discovered by the department of state revenue under
subsection (e).