Ind. Code § 6-8.1-19-1
Liability for tax not remitted
Indiana · Indiana Code Title 6 — Taxation · Status: effective
Cite this
- Citation
- Ind. Code § 6-8.1-19-1, Liability for tax not remitted, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1614747
- Permanent ID
ys:prov:1614747@1- SHA-256
61184a262a4a1ebb761c5062cf5fb5011a822c6c4167972d12ce5bc4d89253e2
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.