Title 6, TAXATION

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, tourist cabin, university m…

Sec. 7. The county treasurer shall establish a convention and visitor promotion fund and shall invest any portion of the fund as he may be directed by the commission in section 2(a) of this chapter. He shall deposit in the fund all money he receives under section 6 of this chapte…

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a tra…

Sec. 9. The General Assembly finds that: (1) a county described in section 1 of this chapter possesses a unique opportunity to promote and encourage conventions, trade shows, tourism, visitors, or special events in the county due to the presence in the county of one (1) or more s…

Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the pro…

Sec. 1.5. (a) This section applies to an exemption for: (1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015; and (2) an assessment date for a mobile home (including a manufactured home) a…

Sec. 10. No fee may be charged by a county auditor or county assessor, or the county auditor's or county assessor's employees, for filing or preparing an exemption application. [Pre-1975 Property Tax Recodification Citation: 6-1-22-8.] Formerly: Acts 1975, P.L.47, SEC.1. As amend…

Sec. 11. If there is a conflict between a provision of this chapter that is added or changed in the 2014 session of the general assembly and a provision in another law, the provision in this chapter shall be treated as controlling the procedures related to an exemption from prope…

Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by law. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 3. (a) Subject to subsections (e), (f), (g), (h), and (i), an owner of tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the county assessor of the county in which the property that is the subject …

Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 2000 or for a year that follows 2000 by a multiple of two (2) years must file an application for the exemption in that year. However, if a not-for-profit corporation seeks an exemption …

Sec. 3.8. (a) This section applies to real property that after December 31, 2003, is: (1) exempt from property taxes: (A) under an application filed under this chapter; or (B) under: (i) IC 6-1.1-10-2; or (ii) IC 6-1.1-10-4; and (2) leased to an entity other than: (A) a nonprofit…

Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the United States, the state, an agency of this state, or a political subdivision (as defined in IC 36-1-2-13). However, this subsection applies only …

Sec. 5. (a) On or before: (1) May 15 of each even-numbered year, if the year ends before January 1, 2016; and (2) April 1 of each even-numbered year, if the year begins after December 31, 2015; the county auditor shall provide to the county assessor a list by taxing district of p…

Sec. 6. Before the convening of the county property tax assessment board of appeals, the county assessor shall submit the exemption applications to the county property tax assessment board of appeals for examination. [Pre-1975 Property Tax Recodification Citation: 6-1-22-5.] Form…

Sec. 7. (a) The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application. (b) If the county property tax assessment board of appeals approves the exemption, in w…

Sec. 8. (a) On or before: (1) August 1 of each year, for an assessment date in a year that ends before January 1, 2016; and (2) July 1 of each year, for an assessment date in a year that begins after December 31, 2015; the county auditor of each county shall forward to the depart…

Sec. 9. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation. (b) No assessment shall be made of property which is owned by the …

Sec. 1. This chapter shall be known as and referred to as the "simplified sales and use tax administration act". As added by P.L.107-2001, SEC.1.

Sec. 10. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each me…

Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008. (b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs: (1) A purchaser's seller or ce…

Sec. 12. (a) The department shall review software submitted to the governing board for certification as a certified automated system. The review is to determine that the program adequately classifies product based exemptions granted under IC 6-2.5-5. Upon satisfactory completion …

Sec. 2. As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transac…

Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The general assembly further finds that this state should participate in multistate dis…

Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements set forth in section 7 of this chapter, the state shall enter into multistate discussions. For purposes of those discussions, the state shall be …

Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement,…

Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of Indiana. Adoption of the agreement by the state of Indiana does not amend or modify any Indiana law. Implementation of any condition of the agree…

Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide by the following requirements: (1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates. (2) Uniform Standards. The agree…

Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for th…

Sec. 9. (a) The agreement authorized by this chapter binds and inures only to the benefit of the state of Indiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is establis…

Sec. 1. As used in this chapter, "applicable percentage" means the percentage determined as follows: (1) If a plant was placed in service at least fifteen (15) years ago but less than thirty (30) years ago, the applicable percentage is fifteen percent (15%). (2) If a plant was pl…

Sec. 10. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for rehabilitation of property located within an industrial recovery site. As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.37.

Sec. 11. As used in this chapter, "rehabilitation" means the remodeling, repair, or betterment of real property in any manner or any enlargement or extension of real property. As added by P.L.379-1987(ss), SEC.11.

Sec. 12. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organizat…

Sec. 13. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. The term includes an assignee that is assigned s…

Sec. 14. As used in this chapter, "vacant" means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal prope…

Sec. 16. (a) Subject to entering into an agreement with the corporation under section 19.5 of this chapter and subject to section 21 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer makes a qualified…

Sec. 17. (a) If the amount determined under section 16(b) of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryover fro…

Sec. 18.5. (a) A taxpayer that proposes to make qualified investments on an industrial recovery site as provided under this chapter may apply to the corporation to enter into an agreement for a tax credit under this chapter. (b) The corporation shall prescribe the form of the app…

Sec. 19. (a) The corporation shall consider the following factors in evaluating applications filed under this chapter: (1) The level of distress in the surrounding community caused by the loss of jobs at the industrial recovery site. (2) Evidence of support for the designation by…

Sec. 19.5. If the corporation approves an application under this chapter, the corporation shall require the applicant to enter into an agreement with the corporation as a condition of receiving a tax credit under this chapter. As added by P.L.204-2016, SEC.25.

Sec. 2.5. As used in this chapter, "corporation" refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. As added by P.L.288-2013, SEC.36.

Sec. 21. A taxpayer is not entitled to claim the credit provided by this chapter if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the industrial recovery site. A determination that a tax…

Sec. 22. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order: (1) Against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year. (2) Against the ta…

Sec. 23. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certificati…

Sec. 24. (a) If a pass through entity does not have state income tax liability against which the tax credit provided by this chapter may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the tax credit determined fo…