Title 6, TITLE 6. TAXATION

Sec. 16.4. "Digital books" means works that are generally recognized in the ordinary and usual sense as books. As added by P.L.19-2008, SEC.3.

Sec. 16.5. (a) "Direct mail" means printed material delivered by United States mail or another delivery service to: (1) a mass audience; or (2) addresses on a mailing list: (A) provided by a purchaser; or (B) specified at the direction of a purchaser; if the cost of the item is n…

Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is: (1) recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and…

Sec. 18. (a) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (1) can withstand repeated use; (2) is primarily and customarily used to serve a medical purpose; (3) generally is not useful to a person in the absence of il…

As added by P.L.181-2016, SEC.16. Repealed by P.L.108-2019, SEC.105.

Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 or that is described in any other section of IC 6-2.5-4. (b) "Retail unitary transaction" means a unitary transaction that is also a retail tr…

Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic bever…

Sec. 20.1. "Industrial processing service" means an activity performed on behalf of a manufacturer that would rise to the level of manufacturing or production if the activity were performed by the manufacturer as part of the manufacturer's integrated production process. As added …

Sec. 20.2. "Industrial processor" means a person that: (1) acquires tangible personal property owned by another person; (2) provides industrial processing services, including enameling or plating, on the property; and (3) transfers the property back to the owner to be sold by tha…

Sec. 20.3. "Intrastate telecommunications service" means a telecommunications service that originates in a particular state, territory, or possession of the United States and terminates in that same state, territory, or possession. As added by P.L.145-2007, SEC.2.

Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. "Lease" or "rental" does not include: (1) a transfer of possession …

Sec. 21.5. "Licensed practitioner" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients. As…

Sec. 21.7. "Marketplace" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital produc…

Sec. 21.9. (a) "Marketplace facilitator" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who: (1) owns, operates, or otherwise controls a marketplace; and (2) facilitates a retail …

Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (1) is primarily and customarily used to provide or increase the ability to move from one (1) place to another and is appropriate for use either in a home or a…

Sec. 22.2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following: (1) Transactional direct mail that contains pe…

Sec. 22.3. "Prepaid calling service" has the meaning set forth in IC 6-2.5-12-11. As added by P.L.145-2007, SEC.3.

Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that: (1) provides the right to use mobile wireless service as well as other nontelecommunications services, including: (A) the download of digital products delivered electronically; and (B) content …

Sec. 22.5. "Power subsidiary" means a corporation which is owned or controlled by one (1) or more public utilities that furnish or sell electrical energy, natural or artificial gas, water, steam, or steam heat and which produces power exclusively for the use of those public utili…

Sec. 23. "Prescription" means an order, a formula, or a recipe issued in any form of oral, written, electronic, or other means of transmission by a licensed practitioner authorized by Indiana law. As added by P.L.257-2003, SEC.14.

Sec. 24. Subject to the following provisions, "prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser: (1) The combining of two (2) or mo…

Sec. 25. "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (1) artificially replace a missing part of the body; (2) prevent or correct physical deformity or malfunction; or …

Sec. 25.5. "Public utility" means any organization of any kind or nature that: (1) sells electricity, gas, or water for consumption; and (2) has the right of eminent domain or is otherwise subject to governmental regulation in any phase of its operation. As added by P.L.137-2022,…

Sec. 26. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. The term does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent (50%) of vegetable or fruit juice by vo…

Sec. 26.5. "Specified digital products" means electronically transferred: (1) digital audio works; (2) digital audiovisual works; or (3) digital books. As added by P.L.19-2008, SEC.5.

Sec. 27. "Tangible personal property" means personal property that: (1) can be seen, weighed, measured, felt, or touched; or (2) is in any other manner perceptible to the senses. The term includes electricity, water, gas, steam, and prewritten computer software. As added by P.L.2…

Sec. 27.5. (a) "Telecommunication services" means electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. (b) The term includes a transmission, conveyance, or routing in which comput…

Sec. 27.7. "Time and material contract" means a contract in which the cost of construction material and the cost of labor or other charges are stated separately. As added by P.L.181-2016, SEC.17.

Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. As added by P.L.195-2005, SEC.1. IC 6-2.5-1-28.5 "Transferred electronically" Sec. 28.5. "Transferred electronically" means obtained by a purchaser by means other than t…

Sec. 29. "Value added nonvoice data service" means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose oth…

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fra…

Sec. 4. "Department" means the Indiana department of state revenue. As added by Acts 1980, P.L.52, SEC.1.

Sec. 5. (a) Except as provided in subsection (b), "gross retail income" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property is sold, leased, or rented, valued in money, whether received in money or otherwis…

Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when: (1) the property exchanged is of the same kind or character, regardless of grade or quality; and (2) the persons exchanging the property both own the property prior …

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.2-1987, SEC.53.

Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that: (1) are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and (2) are incurred by …

Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission is obtained from the department to use the taxpayer's fiscal year in lieu of the calendar year. As added by Acts 1980, P.L.52, SEC.1.

Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article. As added by P.L.51-1984, SEC.1.

Sec. 2. (a) The tax credits a taxpayer is entitled to shall be applied against the taxpayer's tax liabilities in the following order: (1) First, credits which may not be refunded to a taxpayer nor carried over and applied against any tax liability for any succeeding taxable year.…

election to carry forward certain tax credits Sec. 3. (a) A taxpayer (as defined in the following laws), pass through entity (as defined in the following laws), or shareholder, partner, or member of a pass through entity may not be granted more than one (1) tax credit under the f…

tax credits Sec. 4. Except as otherwise expressly provided, a taxpayer may carry forward any unused tax credit from a prior taxable year to a taxable year that begins after the repeal of the statute that provided the tax credit. However, any limits on: (1) the amount carried forw…

credit statute if qualified investments certified before January 1, 2015 Sec. 5. (a) As used in this section, "qualified taxpayer" means a taxpayer whose proposed costs to build or refurbish a riverboat are certified before January 1, 2015, as qualified investments under IC 6-3.1…

Sec. 1. (a) The purpose of this article is to consolidate and simplify the various local income tax laws (referred to as a "former tax" in this article) that are in effect on May 1, 2016, into a uniform law that transitions each county from the former taxes to the tax governed by…

As added by P.L.197-2016, SEC.40. Repealed by P.L.130-2018, SEC.29.

relief rate Sec. 1.5. (a) In counties that adopted a homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017), the transition from the former taxes to the taxes governed under this article shall include the transition of the homestead credit under IC 6-3.5-6-13 (b…

Sec. 10. The department of local government finance shall assist adopting bodies and other local governmental entities as necessary to provide for a transition to the administration of taxes under this article. As added by P.L.243-2015, SEC.10.

Sec. 2. This article applies to: (1) taxes and tax liability in effect after December 31, 2016; (2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and (3) subject to subdivisions (1) and (2), administratio…

Sec. 3. Except to the extent that taxes imposed in a county under or determined under: (1) IC 6-3.5-1.1 (repealed); (2) IC 6-3.5-1.5 (repealed); (3) IC 6-3.5-6 (repealed); or (4) IC 6-3.5-7 (repealed); are increased, decreased, or rescinded under this article, the total tax rate …

payment from tax revenue Sec. 4. Notwithstanding: (1) IC 6-3.5-1.1 (repealed); (2) IC 6-3.5-1.5 (repealed); (3) IC 6-3.5-6 (repealed); or (4) IC 6-3.5-7 (repealed); a change in a tax imposed under a provision described in subdivisions (1) through (4), credits related to property …

Sec. 5. A reference in a statute or rule to a statute that is repealed and replaced in the same or a different form in this article shall be treated after December 31, 2016, as a reference to the new provision. As added by P.L.243-2015, SEC.10.