Current through P.L. 171-2024
Section 6-7-2-8 - Distributor's license(a) A distributor, including a person that sells taxable products through an Internet web site, must obtain a license under this section before it distributes taxable products in Indiana. The department shall issue licenses to applicants that qualify under this section. A license issued under this section is valid for one (1) year unless revoked or suspended by the department and is not transferable.(b) An applicant for a license under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is: (1) an individual whose principal place of residence is outside Indiana; or(2) a person, other than an individual, that has its principal place of business outside Indiana.(c) To obtain or renew a license under this section, a person must:(1) submit, for each location where it intends to distribute taxable products, an application that includes all information required by the department;(2) pay a fee of twenty-five dollars ($25) at the time of application; and(3) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.(e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.(f) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.Amended by P.L. 165-2021,SEC. 109, eff. 7/1/2022.Amended by P.L. 205-2013, SEC. 130, eff. 7/1/2013.As added by P.L. 96-1987, SEC.7.