Title 6, TAXATION

Sec. 22.5. (a) Except as provided in subsection (b), when a taxpayer acquires depreciable tangible personal property, the year of acquisition for the depreciable tangible personal property is the fiscal year determined as follows: (1) The applicable fiscal year beginning January …

Sec. 23. (a) In enacting this section, the general assembly finds the following: (1) The economy of northern Indiana has historically been heavily dependent upon: (A) the domestic steel industry, particularly the integrated steel mill business, which produces steel from basic raw…

Sec. 23.5. (a) For purposes of this section: (1) "adjusted cost" has the meaning set forth in section 23(b)(1) of this chapter; (2) "depreciable personal property" has the meaning set forth in section 23(b)(2) of this chapter; (3) "mini-mill" means a person, including a subsidiar…

Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments: Single Pole Structure Type of Sign Valu e Per Structure At …

Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. (b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that: (1) is located in a district; (…

Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter (before its repeal). The fund shall be administered by the department of local government finance. (b) Money in the fund ma…

Sec. 29. (a) This subsection applies only to a taxpayer's assessable depreciable personal property that is placed in service on or before January 1, 2025. Except as provided in subsections (b) and (c), for each assessment date, the total valuation of a taxpayer's assessable depre…

Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons…

Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if: (1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or (2)…

Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor (if any) and the county assessor the proper assessment books and necessary blanks for the listing and assessment of personal property. [Pre-1975 Property Tax Recodification…

Sec. 6. Not later than thirty (30) days before the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall provide notification to each person whose personal property is subject to assessment for…

Sec. 7. (a) Except as provided in subsections (b), (c), and (f), a taxpayer shall, on or before the filing date of each year, file a personal property return with: (1) the assessor of each township in which the taxpayer's personal property is subject to assessment; (2) the county…

Sec. 7.2. (a) This section applies to assessment dates occurring after December 31, 2015. (b) As used in this section, "affiliate" means an entity that effectively controls or is controlled by a taxpayer or is associated with a taxpayer under common ownership or control, whether …

Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the department of local government finance, not more than six (6) months, if the filing date for the original personal property tax return is before May 15, 2011, or…

Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identification device which accurately reveals the owner's name and address, and the owner shall include the machine in the owner's annual personal property return. (b) For purposes of this secti…

Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, and location of personal property: (1) that the taxpayer ow…

Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section. (b) Each member and each employee of the Indiana board shall receive: (1) an annual salary to be fixed in the manner…

Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board. As added by P.L.198-2001, SEC.95.

Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges. (b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge,…

Sec. 4. (a) As used in this section, "county board" means a county property tax assessment board of appeals. (b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which…

Sec. 0.3. It is the intent of the general assembly that the amendments made to section 1 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2011, SEC.13…

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 website 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 pai…

Sec. 11. If: (1) a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article; (2) the person does not remit the full amount of gross retail tax on the transaction; and (3) the transaction is not exempt from …

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 retail merchant making that tran…

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…

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 or the retail merchant can produce evidence to rebut that presump…

Sec. 7.5. (a) This section applies to a retail merchant if: (1) the retail merchant obtains the information described in section 7(c)(1) through 7(c)(3) of this chapter from a person purchasing tangible personal property for use or consumption in providing public transportation u…

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 …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. 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:…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. 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 (…

Effective 7-1-2028. Sec. 12. (a) This section applies to an ordinance adopted under this article after June 30, 2028. (b) This subsection applies only to an ordinance adopted between January 1 and August 2 of a calendar year or October 2 and December 31 of a calendar year. If an …

Sec. 13. The following apply beginning March 1, 2026: (1) Each county may, prior to October 1, 2026, convene a Municipal Unit Strategic Taskforce (MUST) with one (1) representative from the county council and each city and town fiscal officer in the county to negotiate and establ…

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. (b) The department of local governm…

Effective 7-1-2027. Sec. 2.5. (a) As used in this section, "debt service obligations" refers to: (1) the principal and interest payable during a calendar year on bonds; (2) lease rental payments payable during a calendar year on leases; and (3) any amount required under an agreem…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. 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…

Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Effective 7-1-2028. Sec. 3.3. (a) This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. 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 remain…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. 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…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. 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 …

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. 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…

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 ordinance and provide the publi…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. 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 membe…