Exempt purchasers from distributor; report; refund
Sec. 12. (a) Except as provided in subsection (b), a distributor that
prepays the state gross retail tax under this chapter shall separately
state the amount of tax prepaid on the invoice the distributor issues
to its purchaser or recipient. The purchaser or recipient shall pay to
the distributor an amount equal to the prepaid tax.
(b) A distributor that:
(1) prepays the state gross retail tax under this chapter;
(2) is a retail merchant; and
(3) sells gasoline that is exempt from the gross retail tax, as
evidenced by a purchaser's exemption certificate issued by the
department;
may not require the exempt purchaser to pay the gross retail taxes
prepaid in the gasoline sold to the exempt purchaser. A distributor
that has prepaid gross retail taxes and has not been reimbursed
because the gasoline is sold to an exempt purchaser may file a claim
for a refund (in addition to any claim for a refund under section 6 of
this chapter), if the amount of unreimbursed prepaid gross retail
taxes exceeds five hundred dollars ($500). A claim for a refund must
be on the form approved by the department and include all
supporting documentation reasonably required by the department. If
a distributor files a completed refund claim form that includes all
supporting documentation, the department shall authorize the auditor
of state to issue a warrant for the refund.
As added by P.L.94-1987, SEC.9.
Last modified: May 28, 2006