Ind. Code » Title 6
Indiana Code

Ind. Code § 6-2.5-6-7 (2025)

Retail merchant; calculation of tax liability

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the department, for a particular reporting period, an amount equal to the product of:

(1) seven percent (7%); multiplied by

(2) the retail merchant's total gross retail income from taxable transactions made during the reporting period.

The amount determined under this section is the retail merchant's state gross retail and use tax liability regardless of the amount of tax the retail merchant actually collects.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.3; P.L.192-2002(ss), SEC.60; P.L.146-2008, SEC.311.

 

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 2002–2024 · leading case: Horseshoe Hammond, LLC v. Indiana Dep't of State Revenue, 865 N.E.2d 725 (Ind. T.C. 2007).
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Horseshoe Hammond, LLC v. Indiana Dep't of State Revenue, 865 N.E.2d 725 (Ind. T.C. 2007). · cites it 2× “I.C. § 6-2.5-6-7 (stating generally that retail merchants are liable for the difference between what they were supposed to collect in sales tax and what they actually collected).”
Chrysler Fin. Co. v. Indiana Dep't of State Revenue, 761 N.E.2d 909 (Ind. T.C. 2002). “Cop® § 6-2.5-6-7; Inp. Ap-mim. Cope tit. 45, rr.”
Home Depot U.S.A., Inc. v. Indiana Dep't of State Revenue, 891 N.E.2d 187 (Ind. T.C. 2008). · cites it 2× “See Ind.Code Ann. § 6-2.5-6-7 (West 2008). In so doing, however, Indiana Code § 6-2.”
SAC Fin., Inc. v. Indiana Dep't of State Revenue, 894 N.E.2d 1116 (Ind. T.C. 2008). · cites it 2× “See Ind.Code Ann. § 6-2.5-6-7 (West 2008). In so doing, however, Indiana Code § 6-2.”
Orbitz, LLC v. Indiana Dep't of State Revenue, 66 N.E.3d 1012 (Ind. T.C. 2016). · cites it 2× “5-2-l(b); Ind.Code § 6-2.5-6-7 *1018 (2004) (amended 2008); Ind.”
Indiana Fin. Fin. Corp. v. Indiana Dep't of Revenue, No. 20T-TA-00017 (Ind. T.C. Jan. 4, 2024). · cites it 2× “See I.C. § 6-2.5-6-7. See also IND. CODE § 6- 2.”
W&J LEASING, INC. v. Indiana Dep't of State Revenue, 858 N.E.2d 698 (Ind. T.C. 2006). “§ 6-2.5-6-7 (West 1995); IND. CODE ANN. § 6-2.”
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