Ind. Code § 6-7-2-3.3
"Remote seller"
Redline — January 1, 2023 → current.View current text →
Current — January 1, 2025
As of January 1, 2023
Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets the economic threshold under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
(1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.
(1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.
(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.