Section 6-2.5-9-3 - Personal liability of holder of taxes in trust; failure to collect and remit; offense; exception for marketplace facilitator(a) Except as provided in subsection (b) and the limited relief provided for marketplace facilitators in section 3.5 of this chapter (before its expiration), an individual who:(1) is an individual retail merchant or is an employee, officer, or member of a corporate or partnership retail merchant; and(2) has a duty to remit state gross retail or use taxes (as described in IC 6-2.5-3-2) to the department; holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.
(b) For calendar years beginning after December 31, 2021, except in cases in which the marketplace facilitator and the seller are affiliated, a marketplace facilitator is not liable under this section for failure to collect and remit gross retail and use taxes if the marketplace facilitator demonstrates to the satisfaction of the department that:(1) the marketplace facilitator has a system in place to require the seller to provide accurate information and has made a reasonable effort to obtain accurate information from the seller about a retail transaction;(2) the failure to collect and remit the correct tax was due to incorrect or insufficient information provided to the marketplace facilitator by the seller; and(3) the marketplace facilitator provides information showing who the purchaser was in each transaction for which the tax had not been collected. If the marketplace facilitator is relieved of liability under this subsection, the purchaser is liable for any amount of uncollected, unpaid, or unremitted tax.
Amended by P.L. 108-2019,SEC. 118, eff. 7/1/2019.Amended by P.L. 158-2013, SEC. 84, eff. 7/1/2014.As added by Acts1980 , P.L. 52, SEC.1. Amended by P.L. 26-1985, SEC.7; P.L. 6-1987, SEC.6; P.L. 18-1994, SEC.7.