Title 6, TAXATION

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or pap…

Sec. 1. (a) A person is a retail merchant making a retail transaction when the person engages in selling at retail. (b) A person is engaged in selling at retail when, in the ordinary course of the person's regularly conducted trade or business, the person: (1) acquires tangible p…

Sec. 10. (a) A person, other than a public utility, is a retail merchant making a retail transaction when the person rents or leases tangible personal property to another person other than for subrent or sublease. (b) A person is a retail merchant making a retail transaction when…

Sec. 11. (a) A person is a retail merchant making a retail transaction when the person furnishes cable television or radio service or satellite television or radio service that terminates in Indiana. (b) Notwithstanding subsection (a), a person is not a retail merchant making a r…

Sec. 12. (a) A person is a retail merchant making a retail transaction when he sells tangible personal property at auction. (b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when: (1) he makes isolated or occasional sales of tangibl…

Sec. 13. A person is a retail merchant making a retail transaction when a person sells: (1) a prepaid calling service or prepaid wireless calling service at retail; (2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at reta…

Sec. 14. The department of administration and each purchasing agent for a state educational institution shall provide the department with a list of every person who desires to enter into a contract to sell tangible personal property to an agency (as defined in IC 4-13-2-1) or a s…

Sec. 15. (a) This section applies to retail transactions occurring after December 31, 2007. (b) A person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction. As added by P.L.153-2006, SEC.4.

Sec. 16.2. (a) This section applies to transactions occurring after June 30, 2008. (b) A person is a retail merchant making a retail transaction when the person: (1) leases or rents an aircraft to another person; and (2) provides flight instruction services to the lessee or rente…

Sec. 16.4. (a) As used in this section, "end user" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibit…

Sec. 16.7. (a) Except as provided in subsection (b), a person is a retail merchant making a retail transaction when the person sells, rents, leases, or licenses for consideration the right to use prewritten computer software delivered electronically. (b) A transaction in which an…

Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software. As added by P.L.113-2010, SEC.49.

Sec. 18. (a) A marketplace facilitator shall be considered the retail merchant of each retail transaction (including a retail transaction under section 4 of this chapter) that is facilitated on its marketplace, regardless as to whether the marketplace facilitator has a contractua…

Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water. (b) For purposes of this section, the business of softening and conditioning water includes the exchange of wate…

Sec. 4. (a) A person is a retail merchant making a retail transaction when the person rents or furnishes rooms, lodgings, or other accommodations, such as booths, display spaces, banquet facilities, and cubicles or spaces used for adult relaxation, massage, modeling, dancing, or …

Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or …

Sec. 6. (a) A person is a retail merchant making a retail transaction when the person: (1) furnishes or sells an intrastate telecommunication service; and (2) receives gross retail income from billings or statements rendered to customers. (b) Notwithstanding subsection (a), a per…

Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under …

Sec. 9. (a) A person is a retail merchant making a retail transaction when the person sells tangible personal property which: (1) is to be added to a structure or facility by the purchaser; and (2) after its addition to the structure or facility, would become a part of the real e…

Sec. 1. As used in this chapter: "Base amount" means base amount (as defined in Section 41(c) of the Internal Revenue Code) modified by considering only Indiana qualified research expenses and gross receipts attributable to Indiana in the calculation of the taxpayer's: (1) fixed …

Sec. 2. (a) A taxpayer who incurs Indiana qualified research expense in a particular taxable year is entitled to a research expense tax credit for the taxable year. (b) For Indiana qualified research expense incurred before January 1, 2008, the amount of the research expense tax …

Sec. 2.5. (a) The general assembly makes the following findings pertaining to this section: (1) The aerospace industry is adversely affected by the calculation of qualified research expense credits under this chapter, based on the Internal Revenue Code's treatment of federal defe…

Sec. 3. (a) The amount of the credit provided by this chapter that a taxpayer uses during a particular taxable year may not exceed the sum of the taxes imposed by IC 6-3 for the taxable year after the application of all credits that under IC 6-3.1-1-2 are to be applied before the…

Sec. 4. The provisions of Section 41 of the Internal Revenue Code and the regulations promulgated in respect to those provisions are applicable to the interpretation and administration by the department of the credit provided by this chapter, including the allocation and pass thr…

Sec. 5. In prescribing standards for determining which qualified research expenses are considered Indiana qualified research expenses for purposes of computing the credit provided by this chapter, the department may consider: (1) the place where the services are performed; (2) th…

Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code does not apply to a taxpayer who is eligible for the credit under this chapter for the taxable year in which the Indiana qualified research expense …

Sec. 7. (a) If a pass through entity does not have state income tax liability against which the research expense tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a research expense tax credit equal to: (1) the research expense…

Sec. 8. (a) If a taxpayer claims a credit for Indiana qualified research expenses under this chapter for a taxable year, the taxpayer must report to the department whether it has: (1) determined a credit for those Indiana qualified research expenses under either Section 41(a)(1) …

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to section 7 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990. (2) The addition of section 7.3 of this chapter by P.L.33-1990 applies to vehicles regist…

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020. (b) An adopting entity is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class f…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 1. The following definitions apply throughout this chapter: (1) "Adopting entity" means either the county council or the local income tax council establish…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax …

Sec. 12. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the surtax to the department of transportation established by IC 36-3-5-4 for use by the department under law. …

Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the county treasurer shall deposit the surtax revenues in a fund to be known as the "_________ County Surtax Fund". (b) Before the twentieth day of each month, the county auditor sh…

Sec. 14. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the surtax shall provide the county council with an estimate of the surtax revenues to be received by the county during the next cal…

Sec. 15.5. (a) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter. (b) A service charge imposed under this section by the bureau shall be deposited in th…

Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on any ve…

Sec. 2. (a) An adopting entity of any county may, subject to the limitation imposed by subsection (e), adopt an ordinance to impose a county vehicle excise tax in accordance with this chapter on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is: (1…

Sec. 3. If an adopting entity adopts an ordinance imposing the surtax after December 31 but before September 1 of the following year, a vehicle is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance is adopted. If an adopting …

Sec. 4. (a) After January 1 but before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If the adopting entity adopts such an ordinance, the surtax does not apply to a vehicle registe…

Sec. 5. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the surtax rate or amount. The new surtax rate or amount must be within the range of rates or amounts prescribed by section 2 of this chapter. A n…

Sec. 6. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rate or amount of the surtax, the adopting entity shall send a copy of the ordinance, and, if applicable, a copy of the letter from the Indiana department of transportation approving the adopt…

Sec. 7. Except for a person described under section 7.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The am…

Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a vehicle as determined by the bureau of motor vehicles under IC 6-6-5, in accordance with subsection (b) or the schedule set out in subsection (c). (b) The amo…

Sec. 7.4. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws o…

Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau shall remit the surtax to the county treasurer of the county that imposed the surtax. Concurrently with the remittance, the bureau shall file a surtax collections report prepared on forms prescribe…