Indiana Code 6-7-2-3.3. “Remote seller”
Current as of: 2023 | Check for updates
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Sec. 3.3. As used in this chapter, “remote seller” means a retail dealer that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
(1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.
Terms Used In Indiana Code 6-7-2-3.3
- retail dealer: means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets one (1) or both of the economic thresholds under Indiana Code 6-7-2-4
As added by P.L.137-2022, SEC.64.