Sec. 8. (a) A distributor, including a person that sells taxable products through an Internet web site, must obtain a license under this section before it distributes taxable products in Indiana. The department shall issue licenses to applicants that qualify under this section. A license issued under this section is valid for one (1) year unless revoked or suspended by the department and is not transferable.

     (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, for each location where it intends to distribute taxable products, an application that includes all information required by the department;

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

(3) 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) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.

     (e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.

     (f) 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.

As added by P.L.96-1987, SEC.7. Amended by P.L.205-2013, SEC.130; P.L.165-2021, SEC.109.