{"data":{"id":"us-in/ic-6-2.5-6-17","jurisdiction":"us-in","citation":"IC 6-2.5-6-17","heading":"Payment of gross retail tax for consignment sales","body":"Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale.\n(b) The retail merchant shall provide the consignor purchaser an invoice that shows that the state gross retail tax was paid to the retail merchant with a clear notation on the invoice that the item was a consignment sale by the retail merchant on behalf of (insert the name of the seller) to (insert the name of the purchaser).","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#6-2.5-6-17","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"859c181037add8a3c58ac3a99ea5d54f2e54377069eafabaa3af118623b8f0e6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-6-16","next":"us-in/ic-6-2.5-7-1"},"notice":"GroundRules: Original legal text. Not legal advice."}