Title 6, TAXATION

Sec. 10. (a) In order to compensate retail merchants and those required to remit gasoline use tax for collecting and timely remitting the state gross retail tax, the state use tax, and the gasoline use tax, every retail merchant or person required to remit the gasoline use tax, e…

Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant t…

Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use taxes, the department may require a retail merchant to post security for that payment in any amount not to exceed twice the department's estimate of the retail merchant'…

Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if: (1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person; (2) the retail merchant remits the taxes to the …

Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator: (1) may file a claim for refund with the department; and (2) shall not have a cause of action against the marketplace facilitator for the reco…

Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected. As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.

Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information: (1) On a county by county basis: (A) the name of each retail merchant that sells tobacco products in the county; and (B) th…

Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40. (b) A person is entitled to a refund equal to fifty percent (50%) of the gross retail tax paid by the person under this article in a retail transaction occurring…

Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale. (b) The retail merchant shall provide the consignor purchaser an invoice that shows that the st…

Sec. 2. A retail merchant may, without prior departmental approval, report and pay his state gross retail and use taxes on an accrual basis, if he uses the accrual basis to pay and report the adjusted gross income tax or the tax imposed on him in place of the adjusted gross incom…

Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to make retail transactions at more than one (1) store or location, the retail merchant may apply for departmental permission to file a consolidated state gross retail …

Sec. 4. If the department feels that a retail merchant is not properly collecting, reporting, or paying the state gross retail and use taxes, the department may require him to make periodic deposits of his collections during his reporting period and to file an informational retur…

Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he shall file a final state gross retail and use tax return with the department for that part of his business and pay the state gross retail and use taxes collected. T…

Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the department, for a particular reporting period, an amount equal to the product of: (1) seven percent (7%); multiplied by (2) the retail merchant's total gross retail income fr…

Sec. 8. (a) For purposes of determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant may exclude from the retail merchant's gross retail income from retail transactions made during a particu…

Sec. 9. (a) In determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant shall, subject to subsections (c) and (d), deduct from the retail merchant's gross retail income from retail transacti…

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. 0.5. As used in this chapter, "nonmunicipal civil taxing unit" means townships, libraries, and all other civil taxing units that…

Sec. 1. An adopting body may impose a tax under section 2 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body. As added by P.L.243-2015, SEC.10.

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 additional revenue from a tax under this chapter that is allocated for certified shares. (b) Additional revenue remaining fr…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 11. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties. (b) Any civil taxing …

Note: This version of section amended by P.L.230-2025, SEC.82. See also following repeal of this section by P.L.145-2026, SEC.28, effective 7-1-2027, and following repeal of this section by P.L.68-2025, SEC.136, effective 7-1-2028. Sec. 12. (a) Except as provided in this chapter …

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 14. (a) This section applies to an allocation of certified shares in a county other than Marion County. (b) Subject to this chapter, certified shares must b…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 15. (a) This section applies to an allocation or distribution, or both, of certified shares that is required to be made to a civil taxing unit in a county o…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 16. IC 6-3.6-11 applies to the allocation of certified shares in Marion County. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 17. A civil taxing unit may use its certified shares for any of the purposes of the civil taxing unit. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 18. A civil taxing unit may pledge its certified shares to the payment of bonds or to lease payments for: (1) any purpose of the civil taxing unit; (2) any…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 19. (a) A civil taxing unit may distribute any part of its certified shares to any governmental entity located in any part of its county to: (1) carry out …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 2. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed: (1) two and five-tenths p…

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.5. (a) This section applies to a county in which the adopting body: (1) is the local income tax council; and (2) did not allocate the revenue under this c…

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.6. (a) As used in this section, "acute care hospital" means an acute care hospital that is: (1) established and operated under IC 16-22-2, IC 16-22-8, or …

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax r…

ordinance by county fiscal body; tax rate; distribution of revenue Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.8. (a) As used in this section, "emergency medical services" has the meaning set forth …

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.9. (a) For purposes of this section, "courtroom costs" includes staffing costs only for the court reporter, court bailiff, or court administrator. (b) A c…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 20. (a) This section does not apply to distributions of revenue under section 9 of this chapter. (b) This section applies only to the following: (1) Any all…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 21. A civil taxing unit may contribute any part of its certified shares to the regional development infrastructure fund established by IC 36-9-43-9. The co…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 21.2. A school corporation that receives a distribution of revenue under section 3 of this chapter may allocate the revenue among any of its funds. As added…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 21.3. (a) This section: (1) does not apply to: (A) distributions made under this chapter to a civil taxing unit for fire protection services within a fire …

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. 22. (a) As used in this section, "municipality" means only a city or town that: (1) has a population of three thousand five hund…

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. 23. (a) This section applies in determining the population of a city or town for the purposes of this chapter. (b) The following…

Revisor's Note: P.L.157-2026, SEC.286 provided the effective dates for publication of the versions of IC 6-3.6-6-3. Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. (a) Revenue raised from a tax impose…

Sec. 3.1. (a) As used in this section, "homestead" has the meaning set forth in IC 6-1.1-12-37. (b) A county fiscal body may adopt an ordinance to impose a tax rate for the purpose of funding property tax homestead credits to reduce the property tax liability of taxpayers who own…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years. The all…

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. 4.3. (a) Revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter …

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. 4.5. (a) Revenue raised from a tax rate for nonmunicipal civil taxing units under section 2(b)(3) of this chapter may be distrib…

Sec. 5. The adopting body may not reduce the proportional allocation among the uses described in section 4 of this chapter in a year if the reduction would allocate less to the payment of bonds or leases for which the tax under this chapter has been pledged in accordance with law…

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. 6.1. (a) Revenue raised from a tax rate for certain cities and towns under section 2(b)(4) of this chapter shall be distributed …