Title 6, TITLE 6. TAXATION

Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section 1(a) of this chapter, the Indiana board shall, at its earliest opportunity: (1) conduct a hearing; or (2) cause a hearing to be conducted by an administrative law judge. The Indiana …

Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the department of local government finance. The Indiana board shall issue instructions for completion of the form. As added by P.L.198-2001, SEC.95.

on stipulation; findings Sec. 4. (a) After conducting a hearing, the Indiana board may take additional evidence or hold additional hearings. (b) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determinati…

options; when de novo review required Sec. 6. (a) The Indiana board shall conduct a hearing or cause a hearing to be conducted within six (6) months after a petition in proper form is filed with the Indiana board, excluding any time due to a delay reasonably caused by the petitio…

Sec. 7. A final determination of the Indiana board is subject to judicial review under IC 6-1.1-15. The: (1) local government official who made the original determination under judicial review; and (2) department of local government finance; are parties to a judicial review initi…

government finance Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002. (b) The department of local government finance is substituted for the state board …

Sec. 0.4. It is the intent of the general assembly that the addition of section 36 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.135.

race Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer, pesticides, fungicides, and other tangible personal property are exempt from the state gross retail tax if: (1) the person acquiring the property acquires it for the person's direct use in the direct…

production expenses Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as production plant or power production expenses, according to the uniform system of accounts which was adopted and prescr…

subsidiary; "utility scale battery energy storage system" Sec. 10.5. (a) Transactions occurring on or after May 1, 2021, involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as a utility scale battery energy storage s…

wind energy system Sec. 10.7. (a) This section does not apply to tangible personal property that: (1) is used to store or consume usable energy, electricity, or heat; (2) is used to convey, transfer, or alter generated electricity; or (3) will be used to produce energy for the pu…

Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as production plant, storage plant, production expenses, or underground storage expenses according to the uniform system of accounts, which wa…

Sec. 12.5. (a) As used in this section, "collection plant and expenses" includes the following: (1) Expenditures for collection plant, which include the following: (A) Land and land rights. (B) Structures and improvements. (C) Power generation equipment. (D) Collection sewers and…

or VOIP services; equipment Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is: (A) classified as central office equipment, station equipment or apparatus, station connection, wiring, or large private bra…

Sec. 14. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property is: (1) a municipally owned utility; (2) a utility owned or operated by a special district; or (3) a public utility owned or operated by …

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.64-1988, SEC.1; P.L.335-1989(ss), SEC.5. Repealed by P.L.81-2004, SEC.60.

Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if: (1) the transaction consists of changing the motor vehicle title to add or delete an individual; and (2) the individual being added or deleted is the spouse, child, grandparent, pare…

Sec. 16. Transactions involving tangible personal property, accommodations, public utility commodities, and public utility service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, commodities, or service: (1) is the state of Indian…

As added by P.L.162-2006, SEC.22. Amended by P.L.32-2007, SEC.2. Repealed by P.L.58-2012, SEC.3.

Sec. 17. Sales of newspapers are exempt from the state gross retail tax. As added by Acts 1980, P.L.52, SEC.1.

by patient Sec. 18. (a) As used in this section, "legend drug" means a drug (as defined in IC 6-2.5-1-17) that is also a legend drug for purposes of IC 16-18-2-199. (b) As used in this section, "nonlegend drug" means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug.…

licensed practitioner Sec. 19. (a) As used in this section, "legend drug" means a drug as defined in IC 6-2.5-1-17 that is also a legend drug for purposes of IC 16-18-2-199. (b) As used in this section, "nonlegend drug" means a drug (as defined in IC 6-2.5-1-17) that is not a leg…

blood or blood plasma Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is furnished without charge. (b) For purposes of this section, "blood gluco…

exemption; proration Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into activities described in this subsection from an onsite location, are exempt from th…

Sec. 20. (a) Sales of food and food ingredients for human consumption are exempt from the state gross retail tax. (b) For purposes of this section, the term "food and food ingredients for human consumption" includes the following items if sold without eating utensils provided by …

entities to confined or hospitalized persons Sec. 21. (a) For purposes of this section, "private benefit or gain" does not include reasonable compensation paid to an employee for work or services actually performed. (b) Sales of food and food ingredients are exempt from the state…

As added by P.L.19-1994, SEC.5. Amended by P.L.257-2003, SEC.27. Repealed by P.L.242-2015, SEC.10.

student cooperatives Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if: (1) the seller is a school containing students in any grade, one (1) through twelve (12); (2) the purchaser is one (1) of those students or a school employee; and (3) the school…

Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it for incorporation into a school building which is being constructed by a lessor corporation in accordance with a lease executed …

printing; receipts or collection or taxes; amounts represented by an encumbrance in like kind exchange of tangible personal property Sec. 24. Transactions are exempt from the state gross retail tax to the extent that the gross retail income from those transactions is derived from…

not-for-profit purpose; ordinary and usual activities and operations; required application process Sec. 25. (a) Transactions involving tangible personal property, accommodations, or service are exempt from the state gross retail tax, if the person acquiring the property, accommod…

educational, cultural, or religious purpose; sale by a church or school; sale by a public library Sec. 26. (a) Sales of tangible personal property by an organization are exempt from the state gross retail tax if either of the following apply: (1) The organization: (A) is describe…

transportation; temporary taxation of natural gas products used for public transportation Sec. 27. (a) Except as provided in subsection (b), transactions involving tangible personal property and services are exempt from the state gross retail tax, if the person acquiring the prop…

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.80-1983, SEC.1. Repealed by P.L.11-1984, SEC.4.

Sec. 29. (a) As used in this section: "Manufactured home" means a manufactured home as that term is defined in 42 U.S.C. 5402(6) as that statute was adopted and in effect on January 1, 1988. "Industrialized residential structure" means a structure that is both an industrialized b…

Sec. 3. (a) For purposes of this section: (1) the: (A) retreading of tires; and (B) felling of trees for further use in production or for sale in the ordinary course of business; shall be treated as the processing of tangible personal property; and (2) commercial printing shall b…

agriculture, or recycling Sec. 30. (a) Sales of tangible personal property are exempt from the state gross retail tax if: (1) the property constitutes, is incorporated into, or is consumed in the operation of, a device, facility, or structure predominantly used and acquired for t…

Sec. 33. Sales of tangible personal property purchased with food stamps are exempt from the state gross retail tax. As added by P.L.69-1986, SEC.1.

Sec. 34. Sales of lottery tickets authorized by IC 4-30 are exempt from the state gross retail tax. As added by P.L.341-1989(ss), SEC.8.

Sec. 35. (a) Except as provided in subsection (b), transactions involving tangible personal property are exempt from the state gross retail tax if: (1) the: (A) person acquires the property to facilitate the service or consumption of food and food ingredients that is not exempted…

Sec. 36. Transactions involving tangible personal property acquired by a person that has contracted with a commercial printer for printing are exempt from the state gross retail tax, if the property is acquired for use at the commercial printer's premises and the commercial print…

Indy car exemption; tires and accessories excluded Sec. 37. (a) Transactions involving tangible personal property are exempt from the state gross retail tax, if the tangible personal property: (1) is leased, owned, or operated by a professional racing team; and (2) comprises any …

As added by P.L.28-1997, SEC.10; P.L.62-1997, SEC.1. Repealed by P.L.253-1997(ss), SEC.36.

Sec. 38.1. (a) As used in this section, "service center" has the meaning set forth in IC 6-3.1-15-3. (b) As used in this section, "school" means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12. (c) As used in this …

Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the owned vehicle is exchanged for a like kind vehicle. As added by P.L.253-1997(ss), SEC.38.

outside Indiana Sec. 39. (a) As used in this section, "cargo trailer" means a vehicle: (1) without motive power; (2) designed for carrying property; (3) designed for being drawn by a motor vehicle; and (4) having a gross vehicle weight rating of at least two thousand two hundred …

Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiri…

Sec. 40. (a) As used in this section, "research and development activities" includes design, refinement, and testing of prototypes of new or improved commercial products before sales have begun for the purpose of determining facts, theories, or principles, or for the purpose of i…

As added by P.L.137-2006, SEC.3. Amended by P.L.235-2007, SEC.1; P.L.131-2008, SEC.9. Repealed by P.L.182-2009(ss), SEC.462.

Sec. 42. (a) A transaction involving an aircraft, including completion work (as defined in IC 6-2.5-3-2(f)), is exempt from the state gross retail tax if: (1) the purchaser is a nonresident; (2) the purchaser transports the aircraft to a destination outside Indiana within thirty …