Title 6, TAXATION

Sec. 26. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. The term does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent (50%) of vegetable or fruit juice by vo…

Sec. 26.5. "Specified digital products" means electronically transferred: (1) digital audio works; (2) digital audiovisual works; or (3) digital books. As added by P.L.19-2008, SEC.5.

Sec. 27. "Tangible personal property" means personal property that: (1) can be seen, weighed, measured, felt, or touched; or (2) is in any other manner perceptible to the senses. The term includes electricity, water, gas, steam, and prewritten computer software. As added by P.L.2…

Sec. 27.2. "Telecommunications nonrecurring charges" means an amount billed for installation, connection, change, or initiation of a telecommunications service received by a customer. As added by P.L.113-2010, SEC.45.

Sec. 27.5. (a) "Telecommunication services" means electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. (b) The term includes a transmission, conveyance, or routing in which comput…

Sec. 27.7. "Time and material contract" means a contract in which the cost of construction material and the cost of labor or other charges are stated separately. As added by P.L.181-2016, SEC.17.

Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. As added by P.L.195-2005, SEC.1.

Sec. 28.5. "Transferred electronically" means obtained by a purchaser by means other than tangible storage media. As added by P.L.113-2010, SEC.46.

Sec. 29. "Value added nonvoice data service" means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose oth…

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fra…

Sec. 4. "Department" means the Indiana department of state revenue. As added by Acts 1980, P.L.52, SEC.1.

Note: This version of section effective 3-15-2026. See also preceding version of this section, effective until 3-15-2026. Sec. 5. (a) Except as provided in subsection (b), "gross retail income" means the total amount of consideration, including cash, credit, property, and service…

Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when: (1) the property exchanged is of the same kind or character, regardless of grade or quality; and (2) the persons exchanging the property both own the property prior …

Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that: (1) are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and (2) are incurred by …

Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8. As added by Acts 1980, P.L.52, SEC.1.

Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission is obtained from the department to use the taxpayer's fiscal year in lieu of the calendar year. As added by Acts 1980, P.L.52, SEC.1.

Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article. As added by P.L.51-1984, SEC.1.

Sec. 2. (a) The tax credits a taxpayer is entitled to shall be applied against the taxpayer's tax liabilities in the following order: (1) First, credits which may not be refunded to a taxpayer nor carried over and applied against any tax liability for any succeeding taxable year.…

Sec. 3. (a) A taxpayer (as defined in the following laws), pass through entity (as defined in the following laws), or shareholder, partner, or member of a pass through entity may not be granted more than one (1) tax credit under the following laws for the same project: (1) IC 6-3…

Sec. 4. Except as otherwise expressly provided, a taxpayer may carry forward any unused tax credit from a prior taxable year to a taxable year that begins after the repeal of the statute that provided the tax credit. However, any limits on: (1) the amount carried forward; or (2) …

Sec. 5. (a) As used in this section, "qualified taxpayer" means a taxpayer whose proposed costs to build or refurbish a riverboat are certified before January 1, 2015, as qualified investments under IC 6-3.1-17 (before its repeal) by the Indiana economic development corporation. …

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 purpose of this article is to consolidate and simplify the various local income tax laws (referred to as a "former tax" in this article) that ar…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 1.5. (a) In counties that adopted a homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017), the transition from the former taxes to the t…

Sec. 10. The department of local government finance shall assist adopting bodies and other local governmental entities as necessary to provide for a transition to the administration of taxes under this article. As added by P.L.243-2015, SEC.10.

Sec. 2. This article applies to: (1) taxes and tax liability in effect after December 31, 2016; (2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and (3) subject to subdivisions (1) and (2), administratio…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. Except to the extent that taxes imposed in a county under or determined under: (1) IC 6-3.5-1.1 (repealed); (2) IC 6-3.5-1.5 (repealed); (3) IC 6-3.5-6 …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4. Notwithstanding: (1) IC 6-3.5-1.1 (repealed); (2) IC 6-3.5-1.5 (repealed); (3) IC 6-3.5-6 (repealed); or (4) IC 6-3.5-7 (repealed); a change in a tax im…

Sec. 5. A reference in a statute or rule to a statute that is repealed and replaced in the same or a different form in this article shall be treated after December 31, 2016, as a reference to the new provision. As added by P.L.243-2015, SEC.10.

Sec. 6. A pledge of a tax described in section 3 of this chapter for the payment of bonds, leases, or other expenditures shall be treated as a pledge of the related tax under this article for the same purpose. Notwithstanding the repeal of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, …

Sec. 7. A period that began with respect to a tax described in section 3 of this chapter and limits the period in which the tax may be imposed continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter…

Sec. 8. A period that began with respect to the issuance of bonds or leases payable from a tax described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect continues under this article from the starting date and time of the original a…

Sec. 9. Before August 2, 2016, the budget agency, with the assistance of the department of local government finance, shall certify to each county the income tax rates under this article, by tax rate category, as categorized by the office of management and budget under this chapte…

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.1. Amended by P.L.205-2013, SEC.99.

Sec. 0.7. The repeal of: (1) IC 6-4.1-2; (2) IC 6-4.1-3; (3) IC 6-4.1-4-0.1; (4) IC 6-4.1-5-2, IC 6-4.1-5-3, IC 6-4.1-5-4, IC 6-4.1-5-5, IC 6-4.1-5-6, and IC 6-4.1-5-9; (5) IC 6-4.1-7-0.1; (6) IC 6-4.1-8-0.1; (7) IC 6-4.1-9-0.1, IC 6-4.1-9-2, IC 6-4.1-9-7, IC 6-4.1-9-8, and IC 6-…

Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise. As added by Acts 1976, P.L.18, SEC.1.

Sec. 10. "Probate court" means a court of this state which has jurisdiction over probate matters. As added by Acts 1976, P.L.18, SEC.1.

Sec. 11. "Resident decedent" means an individual who was domiciled in Indiana at the time of his death. As added by Acts 1976, P.L.18, SEC.1.

Sec. 13. "Tangible personal property" means corporeal personal property, such as goods, wares, and merchandise. As added by Acts 1976, P.L.18, SEC.1.

Sec. 14. "Taxable transfer" means a property interest transfer which is described in IC 6-4.1-2-1(a)(1) and IC 6-4.1-2-1(a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal). As …

Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate. (b) The singular form of any noun as used in this article includes the plural, and the plural includes the singular, where appropri…

Sec. 2. "Appropriate probate court" means the probate court which has jurisdiction over the determination of the inheritance tax imposed as a result of a resident decedent's death. As added by Acts 1976, P.L.18, SEC.1.

Sec. 3. (a) "Class A transferee" means a transferee who is any of the following: (1) A lineal ancestor of the transferor. (2) A lineal descendant of the transferor. (3) A stepchild of the transferor, whether or not the stepchild is adopted by the transferor. This subdivision appl…

Sec. 3.5. "Entity" refers to a partnership, limited partnership, limited liability partnership, association, corporation, limited liability company, trust, or similar entity. As added by P.L.149-2012, SEC.1.

Sec. 5. "Intangible personal property" means incorporeal property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests. As added by Acts 1976, P.L.18, SEC.1.

Sec. 6. "Intestate succession" means a property interest transfer which is effected by the statute of descent and distribution or by operation of law, as the result of the death of an individual who fails to make a complete disposition of the property under a valid will. As added…

Sec. 7. "Non-resident decedent" means an individual who was not domiciled in Indiana at the time of his death. As added by Acts 1976, P.L.18, SEC.1.