Liability for tax not remitted

Ind. Code § 6-8.1-19-1
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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