{"data":{"id":"us-in/ic-6-2.5-6-13.5","jurisdiction":"us-in","citation":"IC 6-2.5-6-13.5","heading":"Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed","body":"Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:\n(1) may file a claim for refund with the department; and\n(2) shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.\nA purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 6. Returns, Remittances, and Refunds"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-6-13.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c45ea7548546f34251db70aa7d155e72ff386022481cceb4750993243b8011ea","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-6-13","next":"us-in/ic-6-2.5-6-14"},"notice":"GroundRules: Original legal text. Not legal advice."}