Title 6, TAXATION

Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, and location of personal property: (1) that the taxpayer ow…

Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section. (b) Each member and each employee of the Indiana board shall receive: (1) an annual salary to be fixed in the manner…

Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board. As added by P.L.198-2001, SEC.95.

Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges. (b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge,…

Sec. 4. (a) As used in this section, "county board" means a county property tax assessment board of appeals. (b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which…

Sec. 0.3. It is the intent of the general assembly that the amendments made to section 1 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2011, SEC.13…

Sec. 1. For purposes of this chapter: (a) "Use" means the exercise of any right or power of ownership over tangible personal property. (b) "Storage" means the keeping or retention of tangible personal property in Indiana for any purpose except temporary storage. (c) "Temporary st…

Sec. 10. The department shall publish on the department's website the information needed to communicate a person's obligation to remit use tax on the exercise of any right or power of ownership over tangible personal property in Indiana for which gross retail tax has not been pai…

Sec. 11. If: (1) a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article; (2) the person does not remit the full amount of gross retail tax on the transaction; and (3) the transaction is not exempt from …

Sec. 2. (a) An excise tax, known as the use tax, is imposed on the storage, use, or consumption of tangible personal property in Indiana if the property was acquired in a retail transaction, regardless of the location of that transaction or of the retail merchant making that tran…

Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this …

Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if: (1) the property was acquired in a retail transaction and the state gross retail tax has been paid on the acquisition of that property; or (2) the property was ac…

Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption of a particular item of tangible personal property equal to the amount, if any, of sales tax, purchase tax, or use tax paid to another state, territory, or possession of the U…

Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable for use tax under IC 6-2.5-9-3. (b) The person who uses, stores, or consumes the tangible personal property acquired in a retail transaction is personally liable for the use tax. (c…

Sec. 7. (a) A person who acquires tangible personal property from a retail merchant for delivery in Indiana is presumed to have acquired the property for storage, use, or consumption in Indiana. However, the person or the retail merchant can produce evidence to rebut that presump…

Sec. 7.5. (a) This section applies to a retail merchant if: (1) the retail merchant obtains the information described in section 7(c)(1) through 7(c)(3) of this chapter from a person purchasing tangible personal property for use or consumption in providing public transportation u…

Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected. (b) If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal …

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 following is the adopting body for a county: (1) The local income tax council in a county in which the county income tax council adopted either:…

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 a county in which the county adopting body is a local income tax council. (b) A local income tax council may pass only one (…

Effective 7-1-2028. Sec. 12. (a) This section applies to an ordinance adopted under this article after June 30, 2028. (b) This subsection applies only to an ordinance adopted between January 1 and August 2 of a calendar year or October 2 and December 31 of a calendar year. If an …

Sec. 13. The following apply beginning March 1, 2026: (1) Each county may, prior to October 1, 2026, convene a Municipal Unit Strategic Taskforce (MUST) with one (1) representative from the county council and each city and town fiscal officer in the county to negotiate and establ…

Sec. 2. (a) An adopting body or, if authorized by this article, another governmental entity that is not an adopting body, may take an action under this article only by ordinance, unless this article permits the action to be taken by resolution. (b) The department of local governm…

Effective 7-1-2027. Sec. 2.5. (a) As used in this section, "debt service obligations" refers to: (1) the principal and interest payable during a calendar year on bonds; (2) lease rental payments payable during a calendar year on leases; and (3) any amount required under an agreem…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. (a) Except as provided in subsection (f), an ordinance adopted under this article takes effect as provided in this section. (b) An ordinance that adopts…

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. 3.3. (a) This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4. (a) Except for a tax rate that has an expiration date, and except as provided in section 3(f) of this chapter (before its expiration), a tax rate remain…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 5. (a) The auditor of a county shall record all votes taken on ordinances presented for a vote under this article and not more than ten (10) days after the…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 6. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) In the case of a city or town that lies within …

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 7. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) Before a member of the local income tax council…

Sec. 7.5. (a) This section applies to a county in which the county adopting body is the county council. (b) Before the county council may vote on a proposed ordinance under this article, the county council must hold a public hearing on the proposed ordinance and provide the publi…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 8. (a) This section applies to a county in which the county adopting body is a local income tax council. (b) Except as provided in subsection (e), any membe…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 9. (a) Except as provided in subsection (d), this section applies to a county in which the county adopting body is a local income tax council. (b) A member …

Sec. 9.5. (a) This section applies to a county: (1) in which the county adopting body is a local income tax council; (2) that is a county with a single voting bloc; and (3) that proposes to increase a tax rate in the county. However, the provisions under section 9 of this chapter…

Sec. 1. For the purposes of this article, a taxpayer is transacting business within Indiana in a taxable year only if the taxpayer: (1) maintains an office in Indiana; (2) has an employee, representative, or independent contractor conducting business in Indiana; (3) regularly sel…

Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and fixed place of business. As added by P.L.347-1989(ss), SEC.1.

Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if: (1) the employee, representative, or independent contractor is regularly engaged in the business of the taxpayer in Indiana; (2) the office from which the employe…

Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if: (1) the person conducts activities described in section 1(3), 1(5), and 1(6) of this chapter with twenty (20) or more customers within Indiana during the taxable year; or (2) the s…

Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana. Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article. Deposits are attributed to …

Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana. As added by P.L.347-1989(ss), SEC.1.

Sec. 7. For purposes of this article, tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, aircraft, vessels, and mobile equipment, is considered to be located in Indiana if: (1) the operation of the property is entirely in…

Sec. 8. Notwithstanding any other provision of this chapter, a taxpayer, except for a trust company formed under IC 28-1-4 (repealed July 1, 2022), is not considered to be transacting business in Indiana if the only activities of the taxpayer in Indiana are or are in connection w…

Sec. 1. (a) The department has the primary responsibility for the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this article in respect to any of those taxes. …

Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary to properly administer and collect the listed taxes. (b) A contract entered into under this section must require the person providi…

Sec. 11. (a) As used in this section, "secure electronic delivery service" means a service that: (1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using: (A) security methods such as passwords, encrypt…

Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain: (1) the date by which the taxpayer must act or respond; and (2) a statement of …

Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may appraise property if the property's value relates to the administration or enforcement of the listed taxes, may audit gasoline distributors for financial responsibility, and may investigat…