Title 6, TITLE 6. TAXATION

Sec. 1. For purposes of this chapter: (a) "Use" means the exercise of any right or power of ownership over tangible personal property. (b) "Storage" means the keeping or retention of tangible personal property in Indiana for any purpose except temporary storage. (c) "Temporary st…

Sec. 10. The department shall publish on the department's web site the information needed to communicate a person's obligation to remit use tax on the exercise of any right or power of ownership over tangible personal property in Indiana for which gross retail tax has not been pa…

material into real property Sec. 2. (a) An excise tax, known as the use tax, is imposed on the storage, use, or consumption of tangible personal property in Indiana if the property was acquired in a retail transaction, regardless of the location of that transaction or of the reta…

Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this …

Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if: (1) the property was acquired in a retail transaction and the state gross retail tax has been paid on the acquisition of that property; or (2) the property was ac…

Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption of a particular item of tangible personal property equal to the amount, if any, of sales tax, purchase tax, or use tax paid to another state, territory, or possession of the U…

Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable for use tax under IC 6-2.5-9-3. (b) The person who uses, stores, or consumes the tangible personal property acquired in a retail transaction is personally liable for the use tax. (c…

for property used or consumed in providing public transportation Sec. 7. (a) A person who acquires tangible personal property from a retail merchant for delivery in Indiana is presumed to have acquired the property for storage, use, or consumption in Indiana. However, the person …

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 collect tax under certain circumstances Sec. 7.5. (a) This section applies to a retail merchant if: (1) th…

Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected. (b) If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal …

As added by P.L.229-2011, SEC.80. Expired 6-30-2013 by P.L.229-2011, SEC.80.

Sec. 1. (a) The following is the adopting body for a county: (1) The local income tax council in a county in which the county income tax council adopted either: (A) a county option income tax under IC 6-3.5-6 (repealed) that was in effect on January 1, 2015; or (B) a county econo…

ordinance in a year Sec. 10. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) A local income tax council may pass only one (1) ordinance adopting, increasing, decreasing, or rescinding a tax in one (1) year. Once the ordina…

As added by P.L.154-2020, SEC.35. Expired 5-31-2021 by P.L.154-2020, SEC.35.

hearing requirements and procedures Sec. 2. (a) An adopting body or, if authorized by this article, another governmental entity that is not an adopting body, may take an action under this article only by ordinance, unless this article permits the action to be taken by resolution.…

Sec. 3. (a) Except as provided in subsection (f), an ordinance adopted under this article takes effect as provided in this section. (b) An ordinance that adopts, increases, decreases, or rescinds a tax or a tax rate takes effect as follows: (1) An ordinance adopted after December…

expiration date Sec. 4. (a) Except for a tax rate that has an expiration date, and except as provided in section 3(f) of this chapter (before its expiration), a tax rate remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rat…

of the county; county with a single voting bloc Sec. 5. (a) The auditor of a county shall record all votes taken on ordinances presented for a vote under this article and not more than ten (10) days after the vote, send a certified copy of the results to: (1) the commissioner of …

single voting bloc Sec. 6. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) In the case of a city or town that lies within more than one (1) county, the county auditor of each county shall base the allocations required by s…

ordinance; notice and public hearing; notice to affected local taxing units Sec. 7. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) Before a member of the local income tax council may propose an ordinance under section 8 o…

affected local taxing units Sec. 7.5. (a) This section applies to a county in which the county adopting body is the county council. (b) Before the county council may vote on a proposed ordinance under this article, the county council must hold a public hearing on the proposed ord…

distribution of copy of ordinance; vote; county with a single voting bloc Sec. 8. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) Except as provided in subsection (e), any member of a local income tax council may present a…

Sec. 9. (a) Except as provided in subsection (d), this section applies to a county in which the county adopting body is a local income tax council. (b) A member of the local income tax council may exercise its votes by passing a resolution and transmitting the resolution to the c…

bloc proposing to increase tax rate; vote; resolution Sec. 9.5. (a) This section applies to a county: (1) in which the county adopting body is a local income tax council; (2) that is a county with a single voting bloc; and (3) that proposes to increase a tax rate in the county. H…

Sec. 1. For the purposes of this article, a taxpayer is transacting business within Indiana in a taxable year only if the taxpayer: (1) maintains an office in Indiana; (2) has an employee, representative, or independent contractor conducting business in Indiana; (3) regularly sel…

Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and fixed place of business. As added by P.L.347-1989(ss), SEC.1.

Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if: (1) the employee, representative, or independent contractor is regularly engaged in the business of the taxpayer in Indiana; (2) the office from which the employe…

Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if: (1) the person conducts activities described in section 1(3), 1(5), and 1(6) of this chapter with twenty (20) or more customers within Indiana during the taxable year; or (2) the s…

state Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana. Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article. Deposits are attribut…

Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana. As added by P.L.347-1989(ss), SEC.1.

Sec. 7. For purposes of this article, tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, aircraft, vessels, and mobile equipment, is considered to be located in Indiana if: (1) the operation of the property is entirely in…

Sec. 8. Notwithstanding any other provision of this chapter, a taxpayer, except for a trust company formed under IC 28-1-4 (repealed July 1, 2022), is not considered to be transacting business in Indiana if the only activities of the taxpayer in Indiana are or are in connection w…

tax; commercial vehicle excise taxes Sec. 1. (a) The department has the primary responsibility for the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this artic…

Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary to properly administer and collect the listed taxes. (b) A contract entered into under this section must require the person providi…

Sec. 11. (a) As used in this section, "secure electronic delivery service" means a service that: (1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using: (A) security methods such as passwords, encrypt…

Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain: (1) the date by which the taxpayer must act or respond; and (2) a statement of …

investigations; statistical sampling Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may appraise property if the property's value relates to the administration or enforcement of the listed taxes, may audit gasoline distributors for financi…

Sec. 13. (a) The attorney general and the respective county prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear …

agreements; International Fuel Tax Agreement Sec. 14. (a) The department, on behalf of the state, may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements providing for the imposition of motor fuel taxes on an apportionment or allo…

Sec. 15. Before February 1 of each year, the department shall submit to the general assembly the age and amount of delinquent tax liabilities that the department determines to be uncollectible. As added by P.L.6-1987, SEC.10.

tax liens; tax collector fees; sheriffs; Internet publication of list of persons with revoked or nonrenewed retail merchant certificates Sec. 16. (a) The department shall prepare a list of all outstanding tax warrants for listed taxes each month. The list shall identify each taxp…

penalties Sec. 17. (a) Before an original tax appeal is filed with the tax court under IC 33-26, the commissioner, or the taxpayer rights advocate office to the extent granted the authority by the commissioner, may settle any tax liability dispute if a substantial doubt exists as…

As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed by P.L.91-2006, SEC.15.

As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed by P.L.64-2014, SEC.73.

Sec. 2. (a) The commissioner, with the governor's approval, may employ such individuals as are necessary to perform the various functions of the department. (b) The commissioner and the budget agency shall set the compensation for the department's employees. (c) Before January 1,…

Sec. 2.2. (a) This section does not: (1) apply to an otherwise lawful investigation concerning organized crime activities; or (2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail a…

Sec. 2.6. The commissioner shall certify in the report submitted under IC 6-8.1-14-3 that the department is in compliance with section 2.5 of this chapter. As added by P.L.332-1989(ss), SEC.23.

Indiana gaming commission Sec. 20. (a) The department shall enter a memorandum of understanding with the Indiana gaming commission authorizing the commission's unlawful gaming enforcement division to conduct actions to revoke retail merchant certificates under IC 6-2.5-8-7(g) in …

of membership Sec. 21. (a) As used in this section, "associate member" has the meaning set forth in bylaw 13(c) of the bylaws of the Multistate Tax Commission, as amended through October 17, 2002. (b) As used in this section, "biennium" means a period consisting of two (2) consec…

misclassified as independent contractors Sec. 21.2. (a) This section applies after December 31, 2009. (b) As used in this section, "contractor" means: (1) a sole proprietor; (2) a partnership; (3) a firm; (4) a corporation; (5) a limited liability company; (6) an association; or …