Title 6, TITLE 6. TAXATION

and use tax agreement Sec. 1. (a) Except as otherwise provided in this section, each person liable for collecting the state gross retail or use tax shall file a return for each calendar month and pay the state gross retail and use taxes that the person collects during that month.…

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 …

claim against marketplace facilitator disallowed 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…

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.12. Also added by P.L.177-1999, SEC.1. Amended by P.L.215-2001, SEC.10; P.L.204-2001, SEC.13. Repealed by P.L.97-2004, SEC.133.

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…

As added by P.L.224-2003, SEC.50. Repealed by P.L.81-2004, SEC.59.

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…

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.146-2020, SEC.14.

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…

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.

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 from a tax imposed under this chapter, after deducting the amounts allocated to public safety purposes and economic devel…

school corporations excluded 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 unit that imposed an ad valorem property tax levy in the county for the calendar year prec…

Sec. 12. (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) The allocation amount of a civil taxing unit during a calendar year must be based on the amounts for the calendar year preceding the dis…

As added by P.L.243-2015, SEC.10. Repealed by P.L.247-2017, SEC.21.

units 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 be allocated among civil taxing units based on the attributed allocation amount. (c) The amount of certified share…

protection territory 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 other than Marion County. (b) IC 36-8-19-7.5 applies to the adjustment of the amounts distributed t…

distribution requirements 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.

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.

approval by fiscal body 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 purpose of another governmental entity located in any part in the county, including a governmen…

shares to another governmental entity; procedures 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 a joint purpose; or (2) fund the purposes of the other governmental en…

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 percent (2.5%) in all counties other than Marion County; and (2) two and seventy-five hundredths percent (2.75%) in Mario…

by county fiscal body; distribution of revenue 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 chapter from an expenditure rate of at least one-tenth of one percent (0.…

of ordinance by county fiscal body; distribution of revenue; use of tax revenue for operating expenses 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 rate must be in i…

ordinance by county fiscal body; tax rate; distribution of revenue Sec. 2.8. (a) As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110. (b) The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical se…

the county Sec. 2.9. (a) A county fiscal body may adopt an ordinance to impose a tax rate for county staff expenses of the state judicial system in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent …

property tax levies or budgets in certain counties 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 allocation or distribution of revenue under section 3(a)(2) of this cha…

authority infrastructure fund 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 contribution must be approved in an ordinance adopted by the fiscal body of the political su…

any fund 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 by P.L.244-2017, SEC.14.

and civil taxing units; additional revenue; additional revenue may not reduce levy limit or property tax rate; revenue pledged for bonds Sec. 3. (a) Revenue raised from a tax imposed under this chapter shall be treated as follows: (1) To make the following distributions: (A) If a…

development; certified shares 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 allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6…

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.50.

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.51.

public safety; dedication for PSAP; application for distribution by a fire department or emergency medical services provider Sec. 8. (a) This section applies to the allocation of additional revenue from a tax under this chapter to public safety purposes. Funding dedicated for a P…

operation of a public library, a public transportation corporation; or a public communications systems and computer facilities district Sec. 8.5. (a) This section applies only to Marion County. (b) The adopting body may allocate additional revenue to fund the operation of a publi…

certified distribution Sec. 9. (a) This section applies to the allocation of additional revenue from a tax under this chapter for economic development purposes. (b) Money designated for economic development purposes shall be allocated to the county, cities, and towns for use by t…

development; effect of not adopting a capital improvement plan; components of a plan Sec. 9.5. (a) The executive of a county, city, or town may: (1) adopt a capital improvement plan specifying the uses of the additional revenue to be allocated for economic development purposes; o…

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012. As added by P.L.157-2012, SEC.10. Amended by P.L.205-2013, SEC.106.

interests Sec. 1. (a) For purposes of this article, the department of state revenue shall, if possible, appraise each future, contingent, defeasible, or life interest in property and each annuity by using the rules, methods, standards of mortality, and actuarial tables used by th…

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.