Indiana – Guidance for Sellers Registered Under the SSUT Agreement

SALT Report 1235 – The Indiana Department of Revenue has issued a bulletin regarding when retail sales tax liabilities may be assessed on a seller registered under the Streamlined Sales and Use Tax Agreement (SSUTA) if the seller fails to file its retail sales tax return, and the seller has no legal requirement to register with Indiana.

SSUTA provides that, prior to establishing a retail sales tax liability based on the seller’s failure to file a return, member states will give at least thirty days’ notice for a seller to file its return. Accordingly, the Department of Revenue provides sellers with no less than thirty days’ notice, during which they may file their returns prior to the imposition of a retail sales tax liability.

For Further Information:

Indiana Department of Revenue – Information Bulletin #80