Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale. (b) The retail merchant shall provide the consignor purchaser an invoice that shows that the state gross retail tax was paid to the retail merchant with a clear notation on the invoice that the item was a consignment sale by the retail merchant on behalf of (insert the name of the seller) to (insert the name of the purchaser). IC 6-2.5-7 Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel 6-2.5-7-1 Definitions 6-2.5-7-1 Repealed 6-2.5-7-2 Repealed 6-2.5-7-2.5 Repealed 6-2.5-7-3 Retail merchant; calculation of tax liability; metered pump sales; kerosene 6-2.5-7-3 Repealed 6-2.5-7-4 Repealed 6-2.5-7-5 Repealed 6-2.5-7-5.5 Repealed 6-2.5-7-6 Repealed 6-2.5-7-6.5 Repealed 6-2.5-7-7 Repealed 6-2.5-7-8 Repealed 6-2.5-7-9 Repealed 6-2.5-7-10 Repealed 6-2.5-7-11 Repealed 6-2.5-7-12 Repealed 6-2.5-7-13 Repealed 6-2.5-7-14 Repealed 6-2.5-7-15 Repealed
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