Indiana Code 22-11-14-14. Obligation of retailer collecting public safety fees
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Sec. 14. An individual who:
(2) has a duty to remit the public safety fee as described in section 12 of this chapter to the department of state revenue;
(1) is an individual retailer or is an employee, an officer, or a member of a corporate or partnership retailer; and
Terms Used In Indiana Code 22-11-14-14
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Retailer: means a person who purchases fireworks for resale to consumers, including a retail merchant that meets one (1) or both of the economic thresholds under Indiana Code 22-11-14-1
holds the public safety fees collected in trust for the state and is personally liable for the payment of the public safety fee money to the state.
As added by P.L.187-2006, SEC.14.