Effective 1-1-2026.

1. (1) if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than zero dollars ($0); and

2. (2) if a taxpayer does not remit the full amount of tax due because:

   1. (A) the seller is a marketplace facilitator;
   2. (B) the tax is an innkeeper's tax or food and beverage tax under IC 6-9 that is directly remitted to the locality except for marketplace facilitators; and

   3. (C) the rate posted by the department on its website for the date of the transaction differs from the rate otherwise imposed by the locality;

      the taxpayer shall determine the rate of tax due based on the rate posted on the department's website on the date of the transaction.

Sec. 4. For purposes of this chapter:

As added by P.L.205-2025, SEC.24.