Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
- Section 6-1 - Time limit on returns and payments
- Section 6-2 - Reporting periods
- Section 6-3 - Fiscal taxpayer's reporting period
- Section 6-4 - Accrual basis; reporting and payment
- Section 6-5 - Consolidated filing
- Section 6-6 - Sales and use tax collections
- Section 6-7 - Final return and payment
- Section 6-8 - Amount of tax liability
- Section 6-9 - Income exclusion ratio
- Section 6-10 - Income exclusion ratio defined
- Section 6-11 - Recordkeeping requirements on exempt sales less than ten cents
- Section 6-12 - Bad debts deduction
- Section 6-13 - Collection from bad debts
- Section 6-14 - Collection allowance
- Section 6-15 - Collection allowance rates
- Section 6-16 - Collection allowance; those not entitled
- Section 6-17 - Energy assistance deductions
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
