Introduced House Bill (H)

Authored by

DIGEST

Sales and use tax. Provides that if a purchaser is physically present at a retail merchant's location when a product is purchased and the purchaser requests delivery of the product to a location outside Indiana, the sale is considered to be made at the business location of the sale and subject to the state sales tax, unless the purchaser presents proof during the consummation of the sale that the purchaser resides outside Indiana. Sales and use tax. Provides that if a purchaser is physically present at a retail merchant's location when a product is purchased and the purchaser requests delivery of the product to a location outside Indiana, the sale is considered to be made at the business location of the sale and subject to the state sales tax, unless the purchaser presents proof during the consummation of the sale that the purchaser resides outside Indiana.