Title 6, TAXATION

Sec. 0.6. (a) If the amount of any credit claimed under this chapter for a taxpayer in a taxable year exceeds the taxpayers property tax liability for that taxable year, the taxpayer may not carry the excess over to the following taxable year. (b) A taxpayer is not entitled to an…

Sec. 1. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if: (1) the individual is at least sixty-five (65) years of age on or before December 31 of the calenda…

Sec. 2. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if: (1) the individual is blind or the individual has a disability; (2) the real property, mobile home,…

Sec. 5. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if: (1) the individual served in the military or naval forces of the United States for at least ninety …

surviving spouse Sec. 6. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, mobile home, or manufactured home within the county, if: (1) the individual served in the military or naval forces of the United States durin…

Sec. 7. A trust is entitled to a credit under section 1, 2, 5, or 6 of this chapter for real property owned by the trust and occupied by an individual if the county auditor determines that the individual: (1) upon verification in the body of the deed or otherwise, has either: (A)…

Sec. 1. This chapter applies to the town of Merrillville. As added by P.L.236-2023, SEC.119.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on July 1, 2045. (b) This chapter expires July 1, 2045. As added by P.L.236-2023, SEC.119.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.236-2023, SEC.119.

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal …

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location or on equipment provided by a retail merchant; (2) in the town; …

Sec. 5. The town food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of…

Sec. 6. A tax imposed under this chapter is imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a sepa…

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the state comptroller. As added by P.L.236-2023, SEC.119. Amended by P.L.9-2024, SEC.267.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund. (b) The town fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from the inv…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) Park and recreation purposes, including the purchase of land for park and recreation purposes. (2) Tourism related purposes or facilities, including the purchase…

Sec. 1. This chapter applies to the town of Lagro. As added by P.L.157-2026, SEC.196.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on January 1, 2049. (b) This chapter expires January 1, 2049. As added by P.L.157-2026, SEC.196.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.157-2026, SEC.196.

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the town fi…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location or on equipment provided by a retail merchant; (2) in the town; …

Sec. 5. The town food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of…

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on …

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the state comptroller. As added by P.L.157-2026, SEC.196.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund. (b) The town fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from the inv…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes. (2)…

Sec. 1. This chapter applies to Rush County. As added by P.L.157-2026, SEC.197.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) If the county imposes the tax authorized by this chapter, the tax terminates on January 1, 2049. (b) This chapter expires January 1, 2049. As added by P.L.157-2026, SEC.197.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.157-2026, SEC.197.

Sec. 3. (a) The fiscal body of the county may adopt an ordinance on or before December 31, 2026, to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under …

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location or on equipment provided by a retail merchant; (2) in the county…

Sec. 5. The county food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 …

Sec. 6. A tax imposed under this chapter is imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a sepa…

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller. As added by P.L.157-2026, SEC.197.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the county, the county fiscal officer shall establish a food and beverage tax receipts fund. (b) The county fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from t…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes: (1) Economic development and tourism related purposes or facilities, including the purchase of land for economic development or tourism related purposes. (2) The p…

Sec. 1. This chapter applies to the city of Greendale. As added by P.L.157-2026, SEC.198.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on January 1, 2049. (b) This chapter expires January 1, 2049. As added by P.L.157-2026, SEC.198.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.157-2026, SEC.198.

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the city fi…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location or on equipment provided by a retail merchant; (2) in the city; …

Sec. 5. The city food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of…