Indiana § 6-7-2-0.1 - "Actual cost"; "actual cost list"
Full text of Indiana Indiana Code § 6-7-2-0.1 — "Actual cost"; "actual cost list", with citation guidance and answers to common questions.
§ 6-7-2-0.1. "Actual cost"; "actual cost list"
Sec. 0.1. As used in this chapter:
(1) "actual cost" means the price paid by a remote seller for an individual taxable product; and
(2) "actual cost list" means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. For purposes of this subdivision, the actual cost for each individual product in a cost list shall be the average of the actual price paid by a remote seller for the individual product over the twelve (12) calendar months prior to January 1 of the year in which the sale by the remote seller occurs.
As added by P.L.137-2022, SEC.60.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-2-0.1
What does Indiana Code § 6-7-2-0.1 cover?
Section 6-7-2-0.1 (""Actual cost"; "actual cost list"") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-7-2-0.1?
A common citation format is "Indiana Code § 6-7-2-0.1" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-7-2-0.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.