Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.
Ind. Code § 6-2.5-6-14.1
Retail merchant's refund of gross retail or use taxes
Applied in 2 court decisions — leading case Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue (2012)
Most recently applied in Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue (July 2016)
As added by P.L.97-2004, SEC.27
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.