5(a) of this chapter shall also be imposed on the sale of taxable products in Indiana by remote sellers, and shall be calculated based on one (1) of the following methods:(1) For remote sellers using an actual cost method, the tax shall be calculated by applying the rate to the actual cost of each individual product.(2) For remote sellers using an actual cost list method, the tax shall be calculated by applying the rate to the cost established for each individual product in the remote seller's actual cost list.(b) The remote seller of taxable products is liable for the tax imposed under section 7(a)(1), 7(b), or 7.5(a) of this chapter.(c) The tax under this section shall be imposed at the time of purchase by an ultimate consumer.As added by P.L.137-2022, SEC.70.
Indiana Legal Code