Sec. 4.5. "Periodic tax" means a listed tax for which a return or report is required to be filed and the tax is required to be remitted four (4) times or more in a calendar year. The term does not include: (1) an estimated tax payment under IC 6-3-2.1-6 , IC 6-3-4-4.1 , IC 6-3-4-4.2 , or IC 6-5.5-6-3 ; or (2) a withholding payment required to be remitted quarterly under IC 6-3-4-12 , IC 6-3-4-13 , or IC 6-3-4-15 . For purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently. The term includes a tax imposed on a purchaser if the purchaser fails to remit a periodic tax to a retail merchant.
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