{"data":{"id":"us-in/ic-6-2.5-9-10","jurisdiction":"us-in","citation":"IC 6-2.5-9-10","heading":"Refund claims; retail merchant that lacks a physical presence in Indiana","body":"Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that the taxpayer lacked a physical presence in Indiana and complied with IC 6-2.5-2-1(d) voluntarily.\n(b) IC 6-2.5-2-1(d), section 9 of this chapter, and this section do not limit the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.\n(c) A retail merchant that remits gross retail tax voluntarily or otherwise under IC 6-2.5-2-1(d) is not liable to a purchaser who claims that the sales tax has been overcollected if IC 6-2.5-2-1(d) is later found unlawful.\n(d) IC 6-2.5-2-1(d) does not affect the obligation of any purchaser to remit use tax as required under IC 6-2.5-3.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 9. Enforcement and Penalties"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-9-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"716bd7431dac56bfb5fcf348b72d3a0ec9993ce10bc03e6ea8c2199c81ba1f5c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-9-9","next":"us-in/ic-6-2.5-9-11"},"notice":"GroundRules: Original legal text. Not legal advice."}