Indiana § 6-7-2-3.3 - "Remote seller"
Full text of Indiana Indiana Code § 6-7-2-3.3 — "Remote seller", with citation guidance and answers to common questions.
§ 6-7-2-3.3. "Remote seller"
Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets the economic threshold under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
(1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.
(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
As added by P.L.137-2022, SEC.64. Amended by P.L.118-2024, SEC.14.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-2-3.3
What does Indiana Code § 6-7-2-3.3 cover?
Section 6-7-2-3.3 (""Remote seller"") 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 § 6-7-2-3.3?
A common citation format is "Indiana Code § 6-7-2-3.3" (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 § 6-7-2-3.3 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.