Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes

6-2.5-3-0.3. Intent of General Assembly in Construction of Amendments to Section 1 of This Chapter - Sec. 0.3. It is the intent of the general assembly...

6-2.5-3-1. Definitions - Sec. 1. For purposes of this chapter: (a) "Use" means...

6-2.5-3-2. Imposition of Use Tax; Contractor's Conversion of Construction Material Into Real Property - Sec. 2. (a) An excise tax, known as the use...

6-2.5-3-3. Rates; Certain Transactions Defined - Sec. 3. The use tax is measured by the gross...

6-2.5-3-4. Exemptions - Sec. 4. (a) The storage, use, and consumption of tangible...

6-2.5-3-5. Credit for Payment of Other Taxes - Sec. 5. A person is entitled to a credit against...

6-2.5-3-6. Liability; Payment; Collection; Computation - Sec. 6. (a) For purposes of this section, "person" includes...

6-2.5-3-7. Presumption of Taxability; Exemption Certificate; Verification for Property Used or Consumed in Providing Public Transportation - Sec. 7. (a) A person who acquires tangible personal property...

6-2.5-3-7.5. Property Used or Consumed in Providing Public Transportation; Retail Merchant Entitled Under Certain Circumstances to Presume Use for Exempt Purpose or That Purchaser Will Determine Taxability; Retail Merchant Not Liable for Failure to C... - Sec. 7.5. (a) This section applies to a retail merchant...

6-2.5-3-8. Receipt for Payment; Issuance; Evidence of Payment - Sec. 8. (a) When a retail merchant collects the use...

6-2.5-3-10. Required Publication; Duty to Pay Use Tax - Sec. 10. The department shall publish on the department's web...

Chapter 3.5. Collection of Use Tax on Gasoline

6-2.5-3.5-1. "Distributor" - Sec. 1. As used in this chapter, "distributor" means a...

6-2.5-3.5-2. Repealed - As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.27.

6-2.5-3.5-3. "Federal Gasoline Tax" - Sec. 3. As used in this chapter, "federal gasoline tax"...

6-2.5-3.5-4. "Gasoline" - Sec. 4. As used in this chapter, "gasoline" has the...

6-2.5-3.5-5. "Indiana Gasoline Tax" - Sec. 5. As used in this chapter, "Indiana gasoline tax"...

6-2.5-3.5-6. "Metered Pump" - Sec. 6. As used in this chapter, "metered pump" means...

6-2.5-3.5-7. Repealed - As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.28.

6-2.5-3.5-8. "Purchase or Shipment" - Sec. 8. As used in this chapter, "purchase or shipment"...

6-2.5-3.5-9. "Qualified Distributor" - Sec. 9. As used in this chapter, "qualified distributor" means...

6-2.5-3.5-10. "Refiner" - Sec. 10. As used in this chapter, "refiner" means a...

6-2.5-3.5-11. "Terminal Operator" - Sec. 11. As used in this chapter, "terminal operator" means...

6-2.5-3.5-12. "Total Price per Unit" - Sec. 12. As used in this chapter, "total price per...

6-2.5-3.5-13. "Unit" - Sec. 13. As used in this chapter, "unit" means the...

6-2.5-3.5-14. "Use Tax Rate" - Sec. 14. As used in this chapter, "use tax rate"...

6-2.5-3.5-15. Monthly Notice of the Gasoline Use Tax Rate - Sec. 15. (a) Before the twenty-second day of each month,...

6-2.5-3.5-16. Remittance of Gasoline Use Tax to the Department - Sec. 16. A qualified distributor, a refiner, or a terminal...

6-2.5-3.5-17. Permit to Receive Gasoline Without Paying the Gasoline Use Tax - Sec. 17. (a) A distributor, refiner, or terminal operator desiring...

6-2.5-3.5-18. Bond Associated With a Permit - Sec. 18. (a) The department may require a distributor, refiner,...

6-2.5-3.5-19. Collection of Gasoline Use Tax - Sec. 19. (a) Except as provided in section 22 of...

6-2.5-3.5-20. Remittance of Gasoline Use Tax; Reporting - Sec. 20. (a) Each refiner or terminal operator and each...

6-2.5-3.5-21. Invoicing; Sales to Exempt Purchasers - Sec. 21. (a) Except as provided in subsection (b), a...

6-2.5-3.5-22. Purchases or Shipments of Gasoline to or From Locations Outside Indiana - Sec. 22. (a) If a purchase or shipment of gasoline...

6-2.5-3.5-23. Consequences for Failure to Pay and Failure to File - Sec. 23. (a) A refiner, terminal operator, or distributor (including...

6-2.5-3.5-24. Display of Price - Sec. 24. A retail merchant shall display on the metered...

6-2.5-3.5-25. Exempt Transactions; Refunds; Procedures - Sec. 25. If a sale of gasoline is exempt from...

6-2.5-3.5-26. Relation to the State Gross Retail Tax; Exemptions - Sec. 26. (a) The gasoline use tax collected under this...

Chapter 4. Retail Transactions of Retail Merchant

6-2.5-4-1. Selling at Retail - Sec. 1. (a) A person is a retail merchant making...

6-2.5-4-2. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.246-1985,...

6-2.5-4-3. Water Softening and Conditioning Business - Sec. 3. (a) A person is a retail merchant making...

6-2.5-4-4. Renting or Furnishing Rooms, Lodgings, or Other Accommodations; Facilitator Is Retail Merchant - Sec. 4. (a) A person is a retail merchant making...

6-2.5-4-4.2. Repealed - As added by P.L.181-2016, SEC.20. Repealed by P.L.108-2019, SEC.110.

6-2.5-4-4.5. Repealed - As added by P.L.224-2003, SEC.49. Repealed by P.L.81-2004, SEC.59.

6-2.5-4-5. Power Subsidiaries of Public Utilities - Sec. 5. A power subsidiary or a person engaged as...

6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills - Sec. 6. (a) A person is a retail merchant making...

6-2.5-4-7. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.71-1993,...

6-2.5-4-8. Governmental Entities; Private or Proprietary Activities - Sec. 8. An Indiana governmental entity, agency, instrumentality, or political...

6-2.5-4-9. Sale of Property to Be Added to Structures or Facilities; Time and Material Contracts; Contractor Required to Collect Sales Tax; Exemption - Sec. 9. (a) A person is a retail merchant making...

6-2.5-4-10. Rental or Leasing of Personal Property; Sale of Property Rented or Leased in Course of Business; Exclusion - Sec. 10. (a) A person, other than a public utility,...

6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service - Sec. 11. (a) A person is a retail merchant making...

6-2.5-4-12. Auction Sales; Exceptions - Sec. 12. (a) A person is a retail merchant making...

6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction - Sec. 13. A person is a retail merchant making a...

6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers - Sec. 14. The department of administration and each purchasing agent...

6-2.5-4-15. Bundled Transactions - Sec. 15. (a) This section applies to retail transactions occurring...

6-2.5-4-16. Repealed - As added by P.L.19-2008, SEC.6. Repealed by P.L.1-2009, SEC.174.

6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services - Sec. 16.2. (a) This section applies to transactions occurring after...

6-2.5-4-16.4. Specified Digital Products - Sec. 16.4. (a) As used in this section, "end user"...

6-2.5-4-16.7. Prewritten Computer Software - Sec. 16.7. (a) Except as provided in subsection (b), a...

6-2.5-4-17. Computer Software Maintenance Contracts - Sec. 17. A person is a retail merchant making a...

6-2.5-4-18. Marketplace Facilitator Considered the Retail Merchant of Retail Transactions Facilitated for Sellers on Its Marketplace - Sec. 18. (a) A marketplace facilitator shall be considered the...

Chapter 5. Exempt Transactions of Retail Merchant

6-2.5-5-0.4. Intent of General Assembly Adding Section 36 of This Chapter - Sec. 0.4. It is the intent of the general assembly...

6-2.5-5-1. Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race - Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer,...

6-2.5-5-2. Agricultural Machinery, Tools, and Equipment - Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment,...

6-2.5-5-3. Exemption; Acquisition for Direct Use in Direct Production - Sec. 3. (a) For purposes of this section: (1) the:...

6-2.5-5-4. Property for Use in Producing Machinery, Tools, or Equipment - Sec. 4. Transactions involving tangible personal property, including material handling...

6-2.5-5-5. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts...

6-2.5-5-5.1. Exemption; Acquisition for Direct Consumption in Direct Production; Industrial Processing Service; Direct Application of Fertilizers; Direct Harvesting of Agricultural Commodities - Sec. 5.1. (a) As used in this section, "tangible personal...

6-2.5-5-6. Exemption; Acquisition for Incorporation Into Product for Sale - Sec. 6. Transactions involving tangible personal property are exempt from...

6-2.5-5-7. Materials Used in Construction Business, Public Street, or Utility Service - Sec. 7. Transactions involving tangible personal property are exempt from...

6-2.5-5-8. "New Motor Vehicle"; Property Acquired for Resale, Rental, or Leasing in the Course of Business - Sec. 8. (a) As used in this section, "new motor...

6-2.5-5-8.2. Aircraft Acquired for Rental or Leasing in the Ordinary Course of the Person's Business; Determination of the Exemption; Rental Threshold - Sec. 8.2. (a) Except as provided in subsection (f), a...

6-2.5-5-8.5. Power Subsidiary; Public Utility - Sec. 8.5. Transactions involving electrical energy, natural or artificial gas,...

6-2.5-5-9. Returnable Containers; Nonreturnable Packaging - Sec. 9. (a) As used in this section, "returnable containers"...

6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses - Sec. 10. Transactions involving tangible personal property are exempt from...

6-2.5-5-10.5. Tangible Personal Property Exemption; Public Utility or Power Subsidiary; "Utility Scale Battery Energy Storage System" - Sec. 10.5. (a) Transactions occurring on or after May 1,...

6-2.5-5-11. Gas Utilities; Production or Storage Plants and Expenses - Sec. 11. Transactions involving tangible personal property are exempt from...

6-2.5-5-12. Water Utilities; Plants and Expenses - Sec. 12. Transactions involving tangible personal property are exempt from...

6-2.5-5-12.5. Wastewater Utilities; Plants and Expenses - Sec. 12.5. (a) As used in this section, "collection plant...

6-2.5-5-13. Intrastate Telecommunication Services; Video, Internet Access, or Voip Services; Equipment - Sec. 13. Transactions involving tangible personal property are exempt from...

6-2.5-5-14. Public Utilities; Acquisitions of Personal Property - Sec. 14. (a) Transactions involving tangible personal property are exempt...

6-2.5-5-15. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.64-1988,...

6-2.5-5-15.5. Motor Vehicles; Intrafamilial Title Transfers - Sec. 15.5. A transaction involving a motor vehicle is exempt...

6-2.5-5-16. State or Local Government Acquisitions - Sec. 16. Transactions involving tangible personal property, accommodations, public utility...

6-2.5-5-16.5. Repealed - As added by P.L.162-2006, SEC.22. Amended by P.L.32-2007, SEC.2. Repealed...

6-2.5-5-17. Newspapers - Sec. 17. Sales of newspapers are exempt from the state...

6-2.5-5-18. Drugs, Medical Equipment, Supplies, and Devices; Acquisition by Patient - Sec. 18. (a) As used in this section, "legend drug"...

6-2.5-5-19. Drugs, Insulin, Oxygen, Blood, or Blood Plasma; Acquisition by Licensed Practitioner - Sec. 19. (a) As used in this section, "legend drug"...

6-2.5-5-19.5. Drugs; Insulin; Oxygen; Blood Glucose Monitoring Supply; Blood or Blood Plasma - Sec. 19.5. (a) For purposes of this section, "drug sample"...

6-2.5-5-20. "Food and Food Ingredients for Human Consumption" - Sec. 20. (a) Sales of food and food ingredients for...

6-2.5-5-21. Exemption; Sales of Food and Food Ingredients by Nonprofit Entities to Confined or Hospitalized Persons - Sec. 21. (a) For purposes of this section, "private benefit...

6-2.5-5-21.5. Repealed - As added by P.L.19-1994, SEC.5. Amended by P.L.257-2003, SEC.27. Repealed...

6-2.5-5-22. Exemption; Sales of Meals; Schools; Fraternities; Sororities; Student Cooperatives - Sec. 22. (a) Sales of school meals are exempt from...

6-2.5-5-23. School Building Materials - Sec. 23. Transactions involving tangible personal property are exempt from...

6-2.5-5-24. Exemption; Sales to the United States Government; Commercial Printing; Receipts or Collection or Taxes; Amounts Represented by an Encumbrance in Like Kind Exchange of Tangible Personal Property - Sec. 24. Transactions are exempt from the state gross retail...

6-2.5-5-25. Exemption; Nonprofit Organizations; Uses to Carry on Its Not-for-Profit Purpose; Ordinary and Usual Activities and Operations; Required Application Process - Sec. 25. (a) Transactions involving tangible personal property, accommodations, or...

6-2.5-5-26. Nonprofit Entities; Less Than $20,000 in Sales; Sale for Educational, Cultural, or Religious Purpose; Sale for Professional or Workforce Education Improvement Purposes; Sale by a Public Library - Sec. 26. (a) Sales of tangible personal property by an...

6-2.5-5-27. Exemptions for Property and Services Used for Public Transportation; Temporary Taxation of Natural Gas Products Used for Public Transportation - Sec. 27. (a) Except as provided in subsection (b), transactions...

6-2.5-5-27.5. Rolling Stock - Sec. 27.5. (a) For purposes of this section, "rolling stock"...

6-2.5-5-28. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.80-1983,...

6-2.5-5-29. Manufactured Homes; Industrialized Residential Structures - Sec. 29. (a) As used in this section: "Manufactured home"...

6-2.5-5-30. Environmental Quality Compliance; Manufacturing, Mining, Agriculture, or Recycling - Sec. 30. (a) Sales of tangible personal property are exempt...

6-2.5-5-31. Free Distribution Newspaper; Related Transactions - Sec. 31. (a) As used in this section, "free distribution...

6-2.5-5-33. Tangible Personal Property Purchased With Food Stamps - Sec. 33. Sales of tangible personal property purchased with food...

6-2.5-5-34. Sale of Lottery Tickets; Gross Retail Tax - Sec. 34. Sales of lottery tickets authorized by IC 4-30...

6-2.5-5-35. Tangible Personal Property Transactions - Sec. 35. (a) Except as provided in subsection (b), transactions...

6-2.5-5-36. Commercial Printing Contracts - Sec. 36. Transactions involving tangible personal property acquired by a...

6-2.5-5-37. Professional Motor Racing Vehicle Parts Exemption; Two-Seater Indy Car Exemption; Tires and Accessories Excluded - Sec. 37. (a) Transactions involving tangible personal property are exempt...

6-2.5-5-38. Repealed - As added by P.L.28-1997, SEC.10; P.L.62-1997, SEC.1. Repealed by P.L.253-1997(ss),...

6-2.5-5-38.1. Qualified Computer Equipment Sales - Sec. 38.1. (a) As used in this section, "service center"...

6-2.5-5-38.2. Vehicle Lease Transactions - Sec. 38.2. The value of an owned vehicle is exempt...

6-2.5-5-39. Cargo Trailers and Recreational Vehicles Registered for Use Outside Indiana - Sec. 39. (a) As used in this section, "cargo trailer"...

6-2.5-5-40. Research and Development Property - Sec. 40. (a) As used in this section, "research and...

6-2.5-5-41. Repealed - As added by P.L.137-2006, SEC.3. Amended by P.L.235-2007, SEC.1; P.L.131-2008,...

6-2.5-5-42. Aircraft Titled, Registered, or Based Outside Indiana - Sec. 42. (a) A transaction involving an aircraft, including completion...

6-2.5-5-43. Type Ii Gambling Games - Sec. 43. Sales of type II gambling games authorized by...

6-2.5-5-44. Sales to City or Town for Municipal Golf Course - Sec. 44. Transactions involving tangible personal property are exempt from...

6-2.5-5-45. Gross Retail and Use Tax Exemption; Cigarette and Tobacco Tax Meter Machines - Sec. 45. Transactions involving tangible personal property (including excise tax...

6-2.5-5-45.8. Recycling and Recycling Materials - Sec. 45.8. (a) For purposes of this section, IC 6-2.5-4-5,...

6-2.5-5-46. Aircraft Repair and Maintenance - Sec. 46. (a) Transactions involving tangible personal property (including materials,...

6-2.5-5-47. Coins, Bullion, and Legal Tender - Sec. 47. Transactions involving the sale of or the lease...

6-2.5-5-48. Drainage Water Management System - Sec. 48. (a) As used in this section, "drainage water...

6-2.5-5-49. Aviation Fuel - Sec. 49. (a) As used in this section, "aviation fuel"...

6-2.5-5-50. Required Product Labels - Sec. 50. Transactions involving labels are exempt from the state...

6-2.5-5-51. Special Fuel - Sec. 51. (a) As used in this section, "special fuel"...

6-2.5-5-52. Hot Mix Asphalt Plant Equipment; Trucks; Pavers - Sec. 52. Transactions involving the following tangible personal property that...

6-2.5-5-53. Special Rule for Renting or Furnishing Rooms, Lodging, or Other Accommodations in a House, Condominium, or Apartment for Fewer Than 15 Days - Sec. 53. (a) This subsection applies only to property that...

6-2.5-5-54. Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days - Sec. 54. (a) For purposes of this section, an owner...

6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption - Sec. 55. (a) As used in this section, "public safety...

6-2.5-5-56. Transportation Facility - Effective 1-1-2023. Sec. 56. (a) Transactions involving tangible personal property...

6-2.5-5-57. Children's Diapers - Sec. 57. Sales of children's diapers are exempt from the...

Chapter 6. Returns, Remittances, and Refunds

6-2.5-6-0.3. Effect of Multiple Amendments to Section 9 of This Chapter - Sec. 0.3. If the general assembly amends section 9 of...

6-2.5-6-1. Returns; Reporting Period; Online Tax Filing; Streamlined Sales and Use Tax Agreement - Sec. 1. (a) Except as otherwise provided in this section,...

6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis - Sec. 2. A retail merchant may, without prior departmental approval,...

6-2.5-6-3. Consolidated Filing - Sec. 3. If a retail merchant, wholesaler, or manufacturer holds...

6-2.5-6-4. Periodic Deposits of Collections During Reporting Period - Sec. 4. If the department feels that a retail merchant...

6-2.5-6-5. Final Return and Payment - Sec. 5. When a retail merchant stops doing a kind...

6-2.5-6-6. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.146-2020,...

6-2.5-6-7. Retail Merchant; Calculation of Tax Liability - Sec. 7. Except as otherwise provided in IC 6-2.5-7 or...

6-2.5-6-8. Tax Liability; Income Exclusion Ratio - Sec. 8. (a) For purposes of determining the amount of...

6-2.5-6-9. Uncollectible Receivables; Deduction - Sec. 9. (a) In determining the amount of state gross...

6-2.5-6-10. Tax Liability; Merchant's Collection Allowance - Sec. 10. (a) In order to compensate retail merchants and...

6-2.5-6-11. Heating Assistance Program; Deduction - Sec. 11. A retail merchant who extends assistance to a...

6-2.5-6-12. Security for Payment of Tax Collected - Sec. 12. (a) Whenever the department feels it necessary to...

6-2.5-6-13. Refund; Grounds - Sec. 13. (a) Except as provided in subsection (b), a...

6-2.5-6-13.5. Refund of Overpayment of Tax to a Marketplace Facilitator; Claim Against Marketplace Facilitator Disallowed - Sec. 13.5. Any purchaser of tangible personal property or services...

6-2.5-6-14. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986,...

6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes - Sec. 14.1. A retail merchant is not entitled to a...

6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products - Sec. 14.2. (a) The department shall annually compile a list...

6-2.5-6-15. Repealed - As added by P.L.224-2003, SEC.50. Repealed by P.L.81-2004, SEC.59.

6-2.5-6-16. Refund for Research and Development Equipment - Sec. 16. (a) As used in this section, "research and...

6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales - Sec. 17. (a) A retail merchant that is a consignee...

Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel

6-2.5-7-1. Definitions - Sec. 1. (a) The definitions in this section apply throughout...

6-2.5-7-2. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983,...

6-2.5-7-2.5. Repealed - As added by P.L.81-1983, SEC.3. Amended by P.L.277-2013, SEC.5. Repealed...

6-2.5-7-3. Retail Merchant; Calculation of Tax Liability; Metered Pump Sales; Kerosene - Sec. 3. With respect to the sale of kerosene which...

6-2.5-7-4. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983,...

6-2.5-7-5. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by Acts...

6-2.5-7-5.5. Repealed - As added by P.L.207-2007, SEC.2. Amended by P.L.2-2008, SEC.24. Repealed...

6-2.5-7-6. Repealed - As added by P.L.94-1987, SEC.3. Repealed by P.L.98-2012, SEC.2.

6-2.5-7-6.5. Repealed - As added by P.L.293-2013(ts), SEC.8. Amended by P.L.109-2015, SEC.24. Repealed...

6-2.5-7-7. Repealed - As added by P.L.94-1987, SEC.4. Repealed by P.L.227-2013, SEC.9.

6-2.5-7-8. Repealed - As added by P.L.94-1987, SEC.5. Amended by P.L.71-1993, SEC.11. Repealed...

6-2.5-7-9. Repealed - As added by P.L.94-1987, SEC.6. Repealed by P.L.227-2013, SEC.11.

6-2.5-7-10. Repealed - As added by P.L.94-1987, SEC.7. Amended by P.L.182-2009(ss), SEC.181. Repealed...

6-2.5-7-11. Repealed - As added by P.L.94-1987, SEC.8. Repealed by P.L.227-2013, SEC.13.

6-2.5-7-12. Repealed - As added by P.L.94-1987, SEC.9. Amended by P.L.98-2012, SEC.3; P.L.293-2013(ts),...

6-2.5-7-13. Repealed - As added by P.L.94-1987, SEC.10. Repealed by P.L.227-2013, SEC.15.

6-2.5-7-14. Repealed - As added by P.L.94-1987, SEC.11. Amended by P.L.176-2006, SEC.2; P.L.182-2009(ss),...

6-2.5-7-15. Repealed - As added by P.L.94-1987, SEC.12. Repealed by P.L.227-2013, SEC.17.

Chapter 8. Registration

6-2.5-8-0.3. Intent of General Assembly Adding Sections 8.5 and 11 of This Chapter - Sec. 0.3. It is the intent of the general assembly...

6-2.5-8-1. Registered Retail Merchant's Certificate; Application; Filing Fee - Sec. 1. (a) A retail merchant may not make a...

6-2.5-8-2. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.158-1986,...

6-2.5-8-3. Manufacturer's or Wholesaler's Certificate - Sec. 3. (a) A manufacturer or wholesaler may register with...

6-2.5-8-4. Exempt Organizations; Certificate - Sec. 4. (a) An organization, exempt from the state gross...

6-2.5-8-5. Duration of Certificate - Sec. 5. A certificate issued under section 3 or 4...

6-2.5-8-6. Outstanding Tax Warrants; Prohibition - Sec. 6. The department may not issue a certificate under...

6-2.5-8-7. Revocation of Certificate; Payment by Check, Credit Card, Debit Card, or Electronic Fund Transfer; Notice; Reinstatement - Sec. 7. (a) The department may, for good cause, revoke...

6-2.5-8-8. Exemption Certificates - Sec. 8. (a) A person, authorized under subsection (b), who...

6-2.5-8-8.5. Commercial Printing Sales - Sec. 8.5. A commercial printer is not required to collect...

6-2.5-8-9. Direct Payment Permit - Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who...

6-2.5-8-10. Repealed - As added by P.L.45-1992, SEC.1. Amended by P.L.254-2003, SEC.5; P.L.81-2004,...

6-2.5-8-11. Commercial Printing Contracts - Sec. 11. Notwithstanding any other provision of this article, the...

6-2.5-8-12. Contract With Call Center Operator; Effect on Duty to Collect Tax - Sec. 12. (a) Notwithstanding any other provision of this article,...

Chapter 9. Enforcement and Penalties

6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses - Sec. 1. (a) A person who issues an exemption certificate,...

6-2.5-9-2. Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense - Sec. 2. A retail merchant who makes a retail transaction...

6-2.5-9-3. Personal Liability of Holder of Taxes in Trust; Failure to Collect and Remit; Offense; Exception for Marketplace Facilitator - Sec. 3. (a) Except as provided in subsection (b) and...

6-2.5-9-3.5. Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax - Sec. 3.5. (a) This section applies only in the context...

6-2.5-9-4. Inclusion of Tax in Displayed Price; Offer to Assume or Absorb Tax; Unlawful Price Advertising; Offense - Sec. 4. A person who: (1) displays an advertised price,...

6-2.5-9-5. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts...

6-2.5-9-6. Vehicle and Watercraft Title or Aircraft Registration; Payment of Taxes Requisite; Offenses - Sec. 6. (a) The state may not title a vehicle...

6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense - Sec. 7. (a) Any person who: (1) removes; (2) alters;...

6-2.5-9-8. Records; Inspection; Falsification; Offenses - Sec. 8. (a) All records of a person that have...

6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana - Sec. 9. (a) Notwithstanding any other law and regardless of...

6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana - Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily...

6-2.5-9-11. Findings of General Assembly - Sec. 11. The general assembly finds the following: (1) The...

Chapter 10. Miscellaneous

6-2.5-10-1. Collected Revenue; Distribution and Use - Sec. 1. (a) The department shall account for all state...

6-2.5-10-2. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986,...

6-2.5-10-3. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.28-1997,...

6-2.5-10-4. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.28-1997,...

6-2.5-10-5. Collection of Naics Codes - Sec. 5. (a) As used in this section, "NAICS code"...

6-2.5-10-6. Repealed - As added by P.L.53-2017, SEC.2. Repealed by P.L.98-2020, SEC.2.

Chapter 11. Simplified Sales and Use Tax Administration Act

6-2.5-11-1. Short Title - Sec. 1. This chapter shall be known as and referred...

6-2.5-11-2. Definitions - Sec. 2. As used in this chapter: (1) "Agreement" means...

6-2.5-11-3. Findings of General Assembly - Sec. 3. The general assembly finds that a simplified sales...

6-2.5-11-4. Delegates to Review or Amend Agreement - Sec. 4. (a) For the purposes of reviewing, amending, or...

6-2.5-11-5. Powers of Department - Sec. 5. The department may enter into the agreement with...

6-2.5-11-6. Effect on Indiana Law - Sec. 6. No provision of the agreement authorized by this...

6-2.5-11-7. Requirements in Agreement - Sec. 7. The department shall not enter into the agreement...

6-2.5-11-8. Provisions in Agreement - Sec. 8. The agreement authorized by this chapter is an...

6-2.5-11-9. State Is Only Intended Beneficiary of Agreement; No Individual Causes of Action - Sec. 9. (a) The agreement authorized by this chapter binds...

6-2.5-11-10. Certified Services Providers; Allowances for Sellers and Certified Service Providers Under the Agreement; Relief for Failure to Collect Tax - Sec. 10. (a) A certified service provider is the agent...

6-2.5-11-11. Relief From Penalties, Tax, and Interest in Certain Transactions Involving Reliance on Data Provided by the Department - Sec. 11. (a) This section applies only to transactions occurring...

6-2.5-11-12. Review of Software; Limited Relief From Liability - Sec. 12. (a) The department shall review software submitted to...

Chapter 12. Taxing Situs of Nonmobile Telecommunications Service

6-2.5-12-1. "Air to Ground Radiotelephone Service" - Sec. 1. As used in this chapter, "air to ground...

6-2.5-12-2. "Call by Call Basis" - Sec. 2. As used in this chapter, "call by call...

6-2.5-12-3. "Communications Channel" - Sec. 3. As used in this chapter, "communications channel" means...

6-2.5-12-4. "Customer" - Sec. 4. As used in this chapter, "customer" means the...

6-2.5-12-5. "Customer Channel Termination Point" - Sec. 5. As used in this chapter, "customer channel termination...

6-2.5-12-6. "End User" - Sec. 6. As used in this chapter, "end user" means...

6-2.5-12-7. "Home Service Provider" - Sec. 7. As used in this chapter, "home service provider"...

6-2.5-12-8. "Mobile Telecommunications Service" - Sec. 8. As used in this chapter, "mobile telecommunications service"...

6-2.5-12-9. "Place of Primary Use" - Sec. 9. As used in this chapter, "place of primary...

6-2.5-12-10. "Post Paid Calling Service" - Sec. 10. As used in this chapter, "post paid calling...

6-2.5-12-11. "Prepaid Calling Service" - Sec. 11. As used in this chapter, "prepaid calling service"...

6-2.5-12-11.5. "Prepaid Wireless Calling Service" - Sec. 11.5. As used in this chapter, "prepaid wireless calling...

6-2.5-12-12. "Private Communication Service" - Sec. 12. As used in this chapter, "private communication service"...

6-2.5-12-13. "Service Address" - Sec. 13. As used in this chapter, "service address" means...

6-2.5-12-14. Sourcing of Telecommunications Service Sold Call by Call - Sec. 14. Except for the telecommunications services listed in section...

6-2.5-12-15. Sourcing of Telecommunications Service Sold on Other Basis; Sourcing of Internet Access Service or Ancillary Services - Sec. 15. Except for the telecommunications services listed in section...

6-2.5-12-16. Sourcing of Particular Types of Telecommunications Services - Sec. 16. The sale of the following telecommunications services shall...

Chapter 13. General Sourcing Rules

6-2.5-13-1. Sourcing of Retail Sales, Leases, and Rentals - Sec. 1. (a) As used in this section, the terms...

6-2.5-13-2. Repealed - As added by P.L.257-2003, SEC.32. Repealed by P.L.145-2007, SEC.16.

6-2.5-13-3. Sourcing of Purchases of Direct Mail - Sec. 3. (a) Notwithstanding section 1 of this chapter, a...

Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses

6-2.5-14-1. Establishment of Amnesty Program - Sec. 1. The department shall establish an amnesty program for...

6-2.5-14-2. Deadline for Action by Taxpayer - Sec. 2. The time in which a voluntary payment of...

6-2.5-14-3. Taxpayer Requirements - Sec. 3. The amnesty program established under this chapter must...

6-2.5-14-4. Benefits to Amnesty Participants - Sec. 4. Upon payment by a taxpayer to the department...

6-2.5-14-5. Amnesty Binding on the State - Sec. 5. Amnesty granted under this chapter is binding on...

6-2.5-14-6. Duty to Enforce Taxpayer Agreement Not to Participate in Another Amnesty Program - Sec. 6. The department shall enforce an agreement with a...

Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment

6-2.5-15-1. "Corporation" - Sec. 1. As used in this chapter, "corporation" refers to...

6-2.5-15-2. "Data Center Equipment" - Sec. 2. As used in this chapter, "data center equipment"...

6-2.5-15-3. "Eligible Data Center Costs" - Sec. 3. As used in this chapter, "eligible data center...

6-2.5-15-4. "Entity" - Sec. 4. As used in this chapter, "entity" means an...

6-2.5-15-5. "Facility" - Sec. 5. As used in this chapter, "facility" means one...

6-2.5-15-6. "Interest in Qualified Data Center" - Sec. 6. As used in this chapter, "interest in a...

6-2.5-15-7. "Operator" - Sec. 7. As used in this chapter, "operator" means an...

6-2.5-15-8. "Owner" - Sec. 8. As used in this chapter, "owner" means an...

6-2.5-15-9. "Qualified Colocation Tenant" - Sec. 9. As used in this chapter, "qualified colocation tenant"...

6-2.5-15-10. "Qualified Data Center" - Sec. 10. As used in this chapter, "qualified data center"...

6-2.5-15-11. "Qualified Data Center Equipment" - Sec. 11. As used in this chapter, "qualified data center...

6-2.5-15-12. "Qualified Data Center User" - Sec. 12. As used in this chapter, "qualified data center...

6-2.5-15-13. "Qualified Investment" - Sec. 13. As used in this chapter, "qualified investment" means,...

6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate - Sec. 14. (a) A qualified data center user that holds...

6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions - Sec. 15. The following apply if the corporation approves an...

6-2.5-15-16. Sales Tax Exemption - Sec. 16. The sale of qualified data center equipment is...

6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate - Sec. 17. A qualified data center user is not entitled...

6-2.5-15-18. Notice of Noncompliance; Assessment - Sec. 18. (a) This section does not apply to a...

6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center - Sec. 19. Except as provided in section 18 of this...

6-2.5-15-20. Economic and Fiscal Impact Study - Sec. 20. Beginning in 2030, and every ten (10) years...

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Indiana Code Title 6. Taxation Article 2.5. State Gross Retail and Use Taxes

Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes