Ind. Code ch. 6-8.1-19

in effect

Ind. Code § 6-8.1-19-1 Liability for tax not remitted

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

Ind. Code § 6-8.1-19-2 When tax not considered remitted

Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax. As added by P.L.205-2025, SEC.24.

Ind. Code § 6-8.1-19-3 Due date for unpaid tax

Sec. 3. Any unpaid tax under this chapter shall be considered to have been due on the twentieth day of the month following the transaction. As added by P.L.205-2025, SEC.24.

Ind. Code § 6-8.1-19-4 Erroneous tax payment; failure of certain taxpayers to remit full amount of local tax due; tax rate determination

Sec. 4. For purposes of this chapter: (1) if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than zero dollars ($0); and (2) if a taxpayer does not remit the full amount of tax due because: (A) the seller is a marketplace facilitator; (B) the tax is an innkeeper's tax or food and beverage tax under IC 6-9 that is directly remitted to the locality except for marketplace facilitators; and (C) the rate posted by the department on its website for the date of the transaction differs from the rate otherwise imposed by the locality; the taxpayer shall determine the rate of tax due based on the rate posted on the department's website on the date of the transaction. As added by P.L.205-2025, SEC.24.

Ind. Code § 6-8.1-19-5 Form to remit tax

Sec. 5. Any tax due under this chapter shall be reported and remitted on forms and in the manner prescribed by the department. As added by P.L.205-2025, SEC.24.

Ind. Code § 6-8.1-19-6 Distribution of tax collected

Sec. 6. Any tax collected under this chapter shall be distributed in the manner otherwise provided for the previously uncollected tax. As added by P.L.205-2025, SEC.24.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026