Revenue Publishes Information Bulletin on Streamlined Sales and Use Tax Agreement

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Information Bulletin #80 Sales Tax June 2012

SUBJECT: Assessmentof Retail Sales Tax Liability for Certain Sellers Registered Under theStreamlined Sales and Use Tax Agreement (SSUTA)
REFERENCES: IC 6-2.5-11-3;IC 6-8.1-5-1
This information bulletin clarifies when the Department ofRevenue may assess a retail sales tax liability for a seller registered underthe SSUTA based solely on that seller's failure to timely file its retail salestax return, if the seller has no legal requirement to register with Indiana.
The Department of Revenue has broad authority to assess estimatedtax liabilities where returns are not filed (IC 6-8.1-5-1).State law further provides the legislative intent that the administration andcollection of state sales and use taxes be interpreted and applied consistentlywith the SSUTA (IC 6-2.5-11-3).
SSUTA provides that, prior to establishing a retail salestax 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 returnif the seller is registered under the SSUTA and has no legal requirement toregister with Indiana.
Accordingly, the Department of Revenue provides the sellersdescribed above with no less than 30 days notice, during which these sellersmay file their returns, prior to establishing a retail sales tax liabilitybased solely on the failure to timely file a return.

http://www.in.gov/legislative/iac/20120627-IR-045120372NRA.xml.html