Title 6, TAXATION

Revisor's Note: The effective date of IC 6-2.5-15-13.3 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 13.3. (a) As used in this chapter, "quantum safe fiber network equipment" means optical gear, transmission equipment, fiber, computer equipment, software, or any other eq…

Revisor's Note: The effective date of IC 6-2.5-15-13.4 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 13.4. As used in this chapter, "quantum computing research, advanced computing, and defense infrastructure network" means the quantum safe fiber network between two (2) o…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-14 by P.L.178-2025, SEC.14 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 14. (a) A qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator t…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-15 by P.L.178-2025, SEC.15 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate: (1) The corporation sh…

Sec. 15.5. (a) This section applies to a qualified data center user that: (1) uses or will use qualified data center equipment in connection with a qualified data center for which a permit that: (A) authorizes the development, construction, or operation of the qualified data cent…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-16 by P.L.178-2025, SEC.16 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 16. The sale of qualified data center or quantum computing research, advanced computing, and defense infrastructure network equipment i…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-17 by P.L.178-2025, SEC.17 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 17. A qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator is no…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-18 by P.L.178-2025, SEC.18 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 18. (a) If the corporation determines that a qualified data center user or a quantum computing research, advanced computing, and defens…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-19 by P.L.178-2025, SEC.19 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's or a quantum computing…

Sec. 2. As used in this chapter, "data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. The term includes the following: (1) Servers, routers, connec…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-20 by P.L.178-2025, SEC.20 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic fo…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-3 by P.L.178-2025, SEC.3 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 3. As used in this chapter, "eligible costs" means expenditures made: (1) after December 31, 2018, for the development, acquisition, cons…

Sec. 4. As used in this chapter, "entity" means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture. As added by P.L.256-2019, S…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-5 by P.L.178-2025, SEC.4 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and: (1) a structure or building contained on the …

Revisor's Note: The effective date of IC 6-2.5-15-5.7 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 5.7. As used in this chapter, "I-Light" has the meaning set forth in IC 8-1-32.7-3. As added by P.L.178-2025, SEC.5.

Sec. 6. As used in this chapter, "interest in a qualified data center" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center. As added by P.L.256-2019, SEC.2.

Sec. 6.5. (a) As used in this chapter, "interest in a quantum computing research, advanced computing, and defense infrastructure network" means an entity that is the owner of, the operator of, or a qualified colocation tenant in, any element of a quantum safe fiber network or a q…

Revisor's Note: The effective date of amendment of IC 6-2.5-15-7 by P.L.178-2025, SEC.7 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 7. As used in this chapter, "operator" means an entity, other than an owner or a qualified colocation tenant, operating a data center or …

Sec. 8. As used in this chapter, "owner" means an entity holding fee title to a facility. The term also includes an affiliate of an owner. As added by P.L.256-2019, SEC.2.

Revisor's Note: The effective date of amendment of IC 6-2.5-15-9 by P.L.178-2025, SEC.8 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a: (1) qualified d…

Sec. 1. As used in this chapter, "charges for mobile telecommunications service" means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or an…

Sec. 10. As used in this chapter, "reseller" means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service. The…

Sec. 11. As used in this chapter, "serving carrier" means a facilities based carrier providing mobile telecommunications service to a customer outside a home service provider's or reseller's licensed service area. As added by P.L.104-2002, SEC.2.

Sec. 12. The general assembly finds that: (1) the United States Congress has enacted the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications servi…

Sec. 13. (a) Except as provided by section 20 of this chapter, this chapter applies to: (1) the gross retail tax imposed on mobile telecommunications service under IC 6-2.5-4-6; (2) the statewide 911 fee imposed on communications service under IC 36-8-16.7; and (3) any other tax,…

Sec. 14. (a) Notwithstanding any other law, mobile telecommunications service provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer's home service provider, are considered to be provided by the customer's home service provider. (…

Sec. 15. (a) The department may provide an electronic data base to a home service provider or, if the department does not provide an electronic data base to home service providers, the designated data base provider may provide an electronic data base to a home service provider. T…

Sec. 16. (a) If an electronic data base is not provided under section 15 of this chapter, a home service provider shall be held harmless from any tax, charge, or fee liability in Indiana that otherwise would be due solely as a result of an assignment of a street address to an inc…

Sec. 17. (a) A home service provider is responsible for obtaining and maintaining the customer's place of primary use. Subject to section 18 of this chapter, a home service provider may rely on the applicable residential or business street address supplied by the home service pro…

Sec. 18. (a) The department may determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications service are remitted does not meet the definition of "place of primary use" in this chapter and give…

Sec. 19. If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges that are subject to taxation, the charges for nontaxable mobile telecommunications service are subject to taxation unless the home service provider can …

Sec. 2. (a) As used in this chapter, except as provided in subsection (b), "customer" means: (1) the person or entity that contracts with the home service provider for mobile telecommunications service; or (2) if the end user of mobile telecommunications service is not the contra…

Sec. 20. Notwithstanding any other provision of this chapter, this chapter does not apply to any tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana beginning on the date of entry of a final judgment on the merits by a court that: (1) is based on feder…

Sec. 21. (a) If a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a bill under this chapter is erroneous, the customer shall notify the home service provider in writing. The customer shall include…

Sec. 3. As used in this chapter, "designated data base provider" means a corporation, an association, or other entity representing the state and political subdivisions of the state that is responsible for providing an electronic data base under section 15 of this chapter and appr…

Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more digits. As added by P.L.104-2002, SEC.2.

Sec. 5. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. As added by P.L.104-2002, SEC.2.

Sec. 6. As used in this chapter, "licensed service area" means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. As added by P.L.104-2002, SEC.2.

Sec. 7. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999. As added by P.L.104-2002, SEC.2.

Sec. 8. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be: (1) the residential street address or the primary business street address of the c…

Sec. 9. As used in this chapter, "prepaid telephone calling service" means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually o…