Ind. Code § 6-7-2-14
Credit or refund of taxes
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:
- (1) shipped outside Indiana;
- (2) returned to the manufacturer; or
- (3) destroyed by the distributor in the presence of an employee or agent of the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.