Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and use tax payment is made.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67; P.L.181-2006, SEC.43.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 6. Returns, Remittances, and Refunds
6-2.5-6-0.3. Effect of Multiple Amendments to Section 9 of This Chapter
6-2.5-6-1. Returns; Reporting Period; Online Tax Filing; Streamlined Sales and Use Tax Agreement
6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis
6-2.5-6-3. Consolidated Filing
6-2.5-6-4. Periodic Deposits of Collections During Reporting Period
6-2.5-6-5. Final Return and Payment
6-2.5-6-7. Retail Merchant; Calculation of Tax Liability
6-2.5-6-8. Tax Liability; Income Exclusion Ratio
6-2.5-6-9. Uncollectible Receivables; Deduction
6-2.5-6-10. Tax Liability; Merchant's Collection Allowance
6-2.5-6-11. Heating Assistance Program; Deduction
6-2.5-6-12. Security for Payment of Tax Collected
6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes
6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products
6-2.5-6-16. Refund for Research and Development Equipment
6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales