Title 6, TITLE 6. TAXATION

Sec. 5. (a) Not later than fifteen (15) days after the Indiana board gives notice of its final determination under section 4 of this chapter to the party or the maximum allowable time for the issuance of a final determination by the Indiana board under section 4 of this chapter e…

Sec. 6. (a) Except with respect to a petition filed under section 5(g) of this chapter, if a petition for judicial review is initiated by a person under section 5 of this chapter, the Indiana board shall prepare a certified record of the proceedings related to the petition. The I…

[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.291-1985, SEC.18.

referral; petition for order to show cause Sec. 8. (a) If a final determination by the Indiana board is not affirmed under the decision of the tax court, the matter shall be remanded to the Indiana board with instructions to the Indiana board. The Indiana board may, under the tax…

Sec. 9. (a) After further proceedings under section 8 of this chapter, a party has a right to appeal the final determination by the Indiana board. (b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter. [Pre-1975 Property Tax Reco…

Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. As added by P.L.256-2019, SEC.2.

Sec. 10. As used in this chapter, "qualified data center" means one (1) or more buildings that: (1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of da…

Sec. 11. As used in this chapter, "qualified data center equipment" means data center equipment located at a qualified data center. As added by P.L.256-2019, SEC.2.

Sec. 12. As used in this chapter, "qualified data center user" means an entity that is using qualified data center equipment. As added by P.L.256-2019, SEC.2.

Sec. 13. As used in this chapter, "qualified investment" means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center. As added by P.L.256-2019, SEC.2.

are exempt; duration of certificate Sec. 14. (a) A qualified data center user that holds an interest in a qualified data center may apply to the corporation for a specific transaction award certificate to make purchases, other than the purchase of utilities described in IC 6-2.5-…

agreement with the corporation; required provisions Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate: (1) The corporation shall require the qualified data center user to enter into an agreement with the corporati…

Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment: (1) is sold to a qualified data center user approved by the corporation under this chapter; and (2) will be located in a qualified data center. A…

Sec. 17. A qualified data center user is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction awar…

Sec. 18. (a) This section does not apply to a qualified data center user that is a qualified colocation tenant. (b) If the corporation determines that a qualified data center user that did not pay taxes as a result of the award provided under this chapter is not entitled to the a…

following transfer or sale of qualified data center Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's application to receive a specific transaction award certificate and enters into an agreement with the qualifie…

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…

Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments in Indiana. As added by …

Sec. 3. As used in this chapter, "eligible data center costs" means expenditures made after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements,…

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…

Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations. As added by P.L.256-2019, S…

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. 7. As used in this chapter, "operator" means an entity, other than an owner or a qualified colocation tenant, operating a data center pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor…

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. IC 6-2.5-15-9 "Qualified colocation tenant" Sec. 9. As used in this chapter, "qualified colocation tenant" m…

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. 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…