Ind. Code § 6-7-2-8.5

(b) An applicant for a license under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:

(1) an individual whose principal place of residence is outside Indiana; or

(2) a person, other than an individual, that has its principal place of business outside Indiana.

(c) To obtain or renew a license under this section, a person must:

(1) submit an application that includes all information required by the department;

(3) attest that the person uses third party age verification technology as described in subsection (d);

(4) pay a fee of twenty-five dollars ($25) at the time of application; and

(5) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.

(d) A remote seller must use age verification through an independent, third party age verification service that compares:

(1) information available from a commercially available data base (or aggregate of data bases) that are regularly used by government agencies and businesses for the purpose of age and identity verification; and

(2) personal information entered by the individual during the ordering process;

that establishes that the individual is of the required minimum age.

(e) A remote seller that collects the tax imposed under section 7.7 of this chapter using the actual cost list method to calculate the tax must provide to the department a certified actual cost list for each individual product offered for sale in the subsequent calendar year. The actual cost list shall be updated annually as new products are added to a remote seller's inventory. New products must be added to the actual cost list using the actual cost first paid for each individual product.

(f) If a business owns multiple entities that qualify as a remote seller, a separate license must be obtained for each remote seller.

(g) Each license must be numbered, show the name and address of the remote seller, and be kept at the place of business for which it is issued.

(h) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.