Indiana Department of Revenue will give at least 30 days notice for a seller to file its sales tax returns, if the seller is registered under the SSUTA and has no legal requirement to register with Indiana

The Indiana Department of Revenue has published Sales Tax Information Bulletin No. 80 (June 2012) – Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA), see http://1.usa.gov/MGjFyg.  This represents one of the first published documents issued by the Department’s new Commissioner, Michael J. Alley.  (Here, “published” is used in the sense that the document is being made available to the public; the bulletin is not a duly promulgated regulation and, in fact, states that it provides “nontechnical assistance to the general public.”)  The bulletin is short and provides in its entirety:   

This information bulletin clarifies when the Department of Revenue may assess a retail sales tax liability for a seller registered under the SSUTA based solely on that seller’s failure to timely file its retail sales tax return, if the seller has no legal requirement to register with Indiana.

The Department of Revenue has broad authority to assess estimated tax liabilities where returns are not filed (IC 6-8.1-5-1). State law further provides the legislative intent that the administration and collection of state sales and use taxes be interpreted and applied consistently with the SSUTA (IC 6-2.5-11-3).

SSUTA provides that, prior to establishing a retail sales tax liability based solely on the seller’s failure to timely file a return, member states will give at least 30 days notice for a seller to file its return if the seller is registered under the SSUTA and has no legal requirement to register with Indiana.

Accordingly, the Department of Revenue provides the sellers described above with no less than 30 days notice, during which these sellers may file their returns, prior to establishing a retail sales tax liability based solely on the failure to timely file a return.