Indiana Code 6-7-2-14. Credit or refund of taxes

Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:

(1) shipped outside Indiana;

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department: refers to the department of state revenue and includes its employees and agents. See Indiana Code 6-7-2-1
distributor: means a person who:
Indiana Code 6-7-2-2
remote seller: means a retail dealer that meets the economic threshold under Indiana Code 6-7-2-3.3

(2) returned to the manufacturer; or

(3) destroyed by the distributor in the presence of an employee or agent of the department.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.