Q: Can prosecutors in Indiana add sales tax to a shoplifted item to determine value of item for forfeiture purposes?

A: IC 34-24-3-2 Irrebuttable presumption of retailer's pecuniary loss; insurance or indemnification prohibited

(a) For purposes of determining the amount of damages recoverable under section 1(1) of this chapter, there is an irrebuttable presumption that a retailer who brings a civil action under this chapter (or IC 34-4-30 before its repeal) as the result of a violation of IC 35-43-4-2 (theft) or IC 35-43-4-3 (conversion) suffers a pecuniary loss in the amount of:

(1) one hundred dollars ($100) regardless of whether:

(A) the property is returned to the retailer; or

(B) the actual retail value of the property is less than one hundred dollars ($100); or

(2) the retailer's actual damages;

whichever is greater.

(b) An individual found liable in a civil action under this chapter (or IC 34-4-30 before its repeal) for violating IC 35-43-4-2 or IC 35-43-4-3 may not be indemnified or insured for any penalties,

damages, or settlement arising from the violation.

********************

But you also need to read this section, which provides for attorney fees and all kinds of "fun" stuff:

***********************

IC 34-24-3-1 Offenses against property; recovery of damages, costs, and attorney's fee

If a person has an unpaid claim on a liability that is covered by IC 24-4.6-5 or suffers a pecuniary loss as a result of a violation of IC 35-43, IC 35-42-3-3, IC 35-42-3-4, or IC 35-45-9, the person may bring a civil action against the person who caused the loss for the following:

(1) An amount not to exceed three (3) times:

(A) the actual damages of the person suffering the loss, in the case of a liability that is not covered by IC 24-4.6-5; or

(B) the total pump price of the motor fuel received, in the case of a liability that is covered by IC 24-4.6-5.

(2) The costs of the action.

(3) A reasonable attorney's fee.

(4) Actual travel expenses that are not otherwise reimbursed under subdivisions (1) through (3) and are incurred by the person suffering loss to:

(A) have the person suffering loss or an employee or agent of that person file papers and attend court proceedings related to the recovery of a judgment under this chapter; or

(B) provide witnesses to testify in court proceedings related to the recovery of a judgment under this chapter.

(5) A reasonable amount to compensate the person suffering loss for time used to:

(A) file papers and attend court proceedings related to the recovery of a judgment under this chapter; or

(B) travel to and from activities described in clause (A).

(6) Actual direct and indirect expenses incurred by the person suffering loss to compensate employees and agents for time used to:

(A) file papers and attend court proceedings related to the recovery of a judgment under this chapter; or

(B) travel to and from activities described in clause (A).

(7) All other reasonable costs of collection.

***********************

Seems pretty clear that a retailer can get at least $100.00 even if the item converted/stolen was worth 1 cent.

Read Lachenman v. Stice, 838 N.E.2d 451, (Ind.App. 2005), for a decent explanation of actual damages.