Information Bulletin #80
Sales Tax
June 2012
SUBJECT: Assessment
of Retail Sales Tax Liability for Certain Sellers Registered Under the
Streamlined Sales and Use Tax Agreement (SSUTA)
This information bulletin clarifies when the Department of
Revenue may assess a retail sales tax liability for a seller registered under
the SSUTA based solely on that seller's failure to timely file its retail sales
tax return, if the seller has no legal requirement to register with Indiana.
The Department of Revenue has broad authority to assess estimated
tax liabilities where returns are not filed (IC 6-8.1-5-1).
State law further provides the legislative intent that the administration and
collection of state sales and use taxes be interpreted and applied consistently
with the SSUTA (IC 6-2.5-11-3).
SSUTA provides that, prior to establishing a retail sales
tax liability based solely on the seller's failure to timely file a return,
member states will give at least 30 days notice for a seller to file its return
if the seller is registered under the SSUTA and has no legal requirement to
register with Indiana.
Accordingly, the Department of Revenue provides the sellers
described above with no less than 30 days notice, during which these sellers
may file their returns, prior to establishing a retail sales tax liability
based solely on the failure to timely file a return.
