IC 6-8.1-19-1: Liability for tax not remitted

Sec. 1. If a taxpayer:

(1) purchases property or services in a transaction subject to a listed tax;

(2) is required to remit the tax as an added amount to the consideration paid to the seller;

(3) does not remit the tax due under the provisions of the tax; and

(4) is not exempt from tax under the provisions of the tax;

the person shall be liable for the tax not remitted.