Ind. Code § 6-1.1-10-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-16
Exemption of building, land, and personal property used for various purposes; termination of eligibility for exemption
Status: in_force

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 16. (a) All or part of a building is exempt from property taxation if it is owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes.

(b) A building is exempt from property taxation if it is owned, occupied, and used by a town, city, township, or county for educational, literary, scientific, fraternal, or charitable purposes.

(c) A tract of land, including the campus and athletic grounds of an educational institution, is exempt from property taxation if:

(1) a building that is exempt under subsection (a) or (b) is situated on it;

(2) a parking lot or structure that serves a building referred to in subdivision (1) is situated on it; or

(3) the tract:

(A) is owned by a nonprofit entity established for the purpose of retaining and preserving land and water for their natural characteristics;

(B) does not exceed five hundred (500) acres; and

(C) is not used by the nonprofit entity to make a profit.

(d) A tract of land is exempt from property taxation if:

(1) it is purchased for the purpose of erecting a building that is to be owned, occupied, and used in such a manner that the building will be exempt under subsection (a) or (b); and

(2) not more than four (4) years after the property is purchased, and for each year after the four (4) year period, the owner demonstrates substantial progress and active pursuit towards the erection of the intended building and use of the tract for the exempt purpose. To establish substantial progress and active pursuit under this subdivision, the owner must prove the existence of factors such as the following:

(A) Organization of and activity by a building committee or other oversight group.

(B) Completion and filing of building plans with the appropriate local government authority.

(C) Cash reserves dedicated to the project of a sufficient amount to lead a reasonable individual to believe the actual construction can and will begin within four (4) years.

(D) The breaking of ground and the beginning of actual construction.

(E) Any other factor that would lead a reasonable individual to believe that construction of the building is an active plan and that the building is capable of being completed within eight (8) years considering the circumstances of the owner.

If the owner of the property sells, leases, or otherwise transfers a tract of land that is exempt under this subsection, the owner is liable for the property taxes that were not imposed upon the tract of land during the period beginning January 1 of the fourth year following the purchase of the property and ending on December 31 of the year of the sale, lease, or transfer. The county auditor of the county in which the tract of land is located may establish an installment plan for the repayment of taxes due under this subsection. The plan established by the county auditor may allow the repayment of the taxes over a period of years equal to the number of years for which property taxes must be repaid under this subsection.

(e) Personal property is exempt from property taxation if it is owned and used in such a manner that it would be exempt under subsection (a) or (b) if it were a building.

(f) A hospital's property that is exempt from property taxation under subsection (a), (b), or (e) shall remain exempt from property taxation even if the property is used in part to furnish goods or services to another hospital whose property qualifies for exemption under this section.

(g) Property owned by a shared hospital services organization that is exempt from federal income taxation under Section 501(c)(3) or 501(e) of the Internal Revenue Code is exempt from property taxation if it is owned, occupied, and used exclusively to furnish goods or services to a hospital whose property is exempt from property taxation under subsection (a), (b), or (e).

(h) This section does not exempt from property tax an office or a practice of a physician or group of physicians that is owned by a hospital licensed under IC 16-21-2 or other property that is not substantially related to or supportive of the inpatient facility of the hospital unless the office, practice, or other property:

(1) provides or supports the provision of charity care (as defined in IC 16-18-2-52.5), including providing funds or other financial support for health care services for individuals who are indigent (as defined in IC 16-18-2-52.5(b) and IC 16-18-2-52.5(c)); or

(2) provides or supports the provision of community benefits (as defined in IC 16-21-9-1), including research, education, or government sponsored indigent health care (as defined in IC 16-21-9-2).

However, participation in the Medicaid or Medicare program alone does not entitle an office, practice, or other property described in this subsection to an exemption under this section.

(i) A tract of land or a tract of land plus all or part of a structure on the land is exempt from property taxation if:

(1) the tract is acquired for the purpose of erecting, renovating, or improving a single family residential structure that is to be given away or sold:

(A) in a charitable manner;

(B) by a nonprofit organization; and

(C) to low income individuals who will:

(i) use the land as a family residence; and

(ii) not have an exemption for the land under this section;

(2) the tract does not exceed three (3) acres; and

(3) the tract of land or the tract of land plus all or part of a structure on the land is not used for profit while exempt under this section.

(j) An exemption under subsection (i) terminates when the property is conveyed by the nonprofit organization to another owner.

(k) When property that is exempt in any year under subsection (i) is conveyed to another owner, the nonprofit organization receiving the exemption must file a certified statement with the auditor of the county, notifying the auditor of the change not later than sixty (60) days after the date of the conveyance. The county auditor shall immediately forward a copy of the certified statement to the county assessor. A nonprofit organization that fails to file the statement required by this subsection is liable for the amount of property taxes due on the property conveyed if it were not for the exemption allowed under this chapter.

(l) If property is granted an exemption in any year under subsection (i) and the owner:

(1) fails to transfer the tangible property within eight (8) years after the assessment date for which the exemption is initially granted; or

(2) transfers the tangible property to a person who:

(A) is not a low income individual; or

(B) does not use the transferred property as a residence for at least one (1) year after the property is transferred;

the person receiving the exemption shall notify the county recorder and the county auditor of the county in which the property is located not later than sixty (60) days after the event described in subdivision (1) or (2) occurs. The county auditor shall immediately inform the county assessor of a notification received under this subsection.

(m) If subsection (l)(1) or (l)(2) applies, the owner shall pay, not later than the date that the next installment of property taxes is due, an amount equal to the sum of the following:

(1) The total property taxes that, if it were not for the exemption under subsection (i), would have been levied on the property in each year in which an exemption was allowed.

(2) Interest on the property taxes at the rate of ten percent (10%) per year.

(n) The liability imposed by subsection (m) is a lien upon the property receiving the exemption under subsection (i). An amount collected under subsection (m) shall be collected as an excess levy. If the amount is not paid, it shall be collected in the same manner that delinquent taxes on real property are collected.

(o) Property referred to in this section shall be assessed to the extent required under IC 6-1.1-11-9.

(p) This subsection applies to assessment dates occurring before January 1, 2026. A for-profit provider of early childhood education services to children who are at least four (4) but less than six (6) years of age on the annual assessment date may receive the exemption provided by this section for property used for educational purposes only if all the requirements of section 46 of this chapter are satisfied. A for-profit provider of early childhood education services that provides the services only to children younger than four (4) years of age may not receive the exemption provided by this section for property used for educational purposes.

(q) This subsection applies to assessment dates occurring after December 31, 2025. Property used by a for-profit provider of early childhood education services to children who are less than six (6) years of age on the annual assessment date may receive the exemption provided by this section for property used for educational purposes only if all the requirements of section 46 of this chapter are satisfied.

(r) This subsection applies only to property taxes that are first due and payable in calendar years 2025 and 2026. All or part of a building is deemed to serve a charitable purpose and is exempt from property taxation if it is owned by a nonprofit entity that is:

(1) registered as a continuing care retirement community under IC 23-2-4 and charges an entry fee of not more than five hundred thousand dollars ($500,000) per unit;

(2) defined as a small house health facility under IC 16-18-2-331.9;

(3) licensed as a health care or residential care facility under IC 16-28; or

(4) licensed under IC 31-27 and designated as a qualified residential treatment provider that provides services under a contract with the department of child services.

This subsection expires January 1, 2027.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(5).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.51, SEC.1; P.L.74-1987, SEC.4; P.L.57-1993, SEC.7; P.L.25-1995, SEC.13; P.L.6-1997, SEC.35; P.L.2-1998, SEC.17; P.L.126-2000, SEC.4; P.L.198-2001, SEC.28; P.L.264-2003, SEC.1; P.L.196-2007, SEC.1; P.L.156-2011, SEC.2; P.L.197-2011, SEC.32; P.L.151-2014, SEC.1; P.L.181-2016, SEC.2; P.L.85-2019, SEC.2; P.L.230-2025, SEC.26.
Ind. Code § 6-6-2.5-45 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-45
Disclosure of financial records; increase in bond or cash deposit
Status: in_force

Sec. 45. The commissioner may, at the commissioner's reasonable discretion, require a licensee to furnish current certified, audited financial statements. If the commissioner determines that a licensee's financial condition warrants an increase in the bond or cash deposit, the commissioner may require the licensee to furnish an increased bond or cash deposit.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-17-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-2
Budget estimates
Status: in_force

Sec. 2. (a) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue which the political subdivision will receive from the state for and during the budget year for which the budget is being formulated. These estimated revenues shall be shown in the budget estimate and shall be taken into consideration in calculating the tax levy which is to be made for the ensuing calendar year. However, this section does not apply to funds to be received from the state or the federal government for:

(1) township assistance;

(2) unemployment relief;

(3) old age pensions; or

(4) other funds which may at any time be made available under "The Economic Security Act" or under any other federal act which provides for civil and public works projects.

(b) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue that the political subdivision will receive under a development agreement (as defined in IC 36-1-8-9.5) for and during the budget year for which the budget is being formulated. Revenue received under a development agreement may not be used to reduce the political subdivision's maximum levy under IC 6-1.1-18.5 but may be used at the discretion of the political subdivision to reduce the property tax levy of the political subdivision for a particular year.

[Pre-1975 Property Tax Recodification Citation: 6-1-45-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.2; P.L.73-2005, SEC.1; P.L.199-2005, SEC.12; P.L.1-2006, SEC.135.
Ind. Code § 6-1.1-18.5-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-26
Expired
Status: repealed

As added by P.L.180-2016, SEC.12. Expired 1-1-2019 by P.L.180-2016, SEC.12.
Ind. Code § 6-1.1-18.5-9.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-9.5
Application of property tax levy limits to certain port authority expenses
Status: in_force

Sec. 9.5. (a) This section applies to civil taxing units located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000).

(b) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit under IC 8-10-5-17. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-10-5-17.

As added by P.L.24-1984, SEC.5. Amended by P.L.12-1992, SEC.19; P.L.170-2002, SEC.20; P.L.119-2012, SEC.32; P.L.104-2022, SEC.24.
Ind. Code § 6-1.1-22.5-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-21
Use of parcel carrier to send documents
Status: in_force

Sec. 21. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail.

As added by P.L.61-2011, SEC.2.
Ind. Code § 6-9-43-6 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-6
Collection procedures
Status: in_force

Sec. 6. The town food and beverage tax that may be 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 for the payment of the tax may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-9-46-6 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-6
Remittance; reporting
Status: in_force

Sec. 6. (a) A person who collects a performing arts center admissions tax under section 5 of this chapter shall remit the revenue collected monthly to the department of state revenue in the manner prescribed by the department. The tax collected from persons paying for admission to a particular event shall be remitted not more than fifteen (15) days after the end of the month during which the event occurred.

(b) At the time the tax revenues are remitted, the person shall report the amount of performing arts center admissions tax collected on forms prescribed by the department of state revenue.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-3-1-30 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-30
"Holocaust victim's settlement payment"
Status: in_force

Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received:

(1) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849;

(2) under the German Act Regulating Unresolved Property Claims;

(3) under any other foreign law providing payments for Holocaust claims; or

(4) as a result of the settlement of any other Holocaust claim, including:

(A) insurance claims;

(B) claims relating to looted art;

(C) claims relating to looted financial assets; or

(D) claims relating to slave labor wages.

As added by P.L.128-1999, SEC.3.
Ind. Code § 6-3-4-17 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-17
Quarterly reports concerning local income taxes
Status: in_force

Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall:

(1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(c) of this chapter, section 15.7(a)(3) of this chapter, and IC 6-3.6-8-5 for each county; and

(2) make the quarterly report available to county auditors within forty-five (45) days after the end of the calendar quarter.

As added by P.L.146-2008, SEC.322. Amended by P.L.42-2011, SEC.14; P.L.197-2016, SEC.29; P.L.205-2025, SEC.12.
Ind. Code § 6-6-11-30 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-30
Excise tax summary
Status: in_force

Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous year. The summary must include the following:

(1) The number of boats by county.

(2) The number of boats by class.

(3) The amount of excise tax collected by class.

The bureau shall send a copy of the summary to the state comptroller, the department of natural resources, and the county assessors.

As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.23; P.L.9-2024, SEC.212.
Ind. Code § 6-2.5-5-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-2
Agricultural machinery, tools, and equipment; scope of exemption; proration
Status: in_force

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 the state gross retail tax if the person acquiring that property acquires it for the person's direct use in the direct production, extraction, harvesting, or processing of agricultural commodities.

(b) Transactions involving agricultural machinery or equipment are exempt from the state gross retail tax if:

(1) the person acquiring the property acquires it for use in conjunction with the production of food and food ingredients or commodities for sale;

(2) the person acquiring the property is occupationally engaged in the production of food or commodities which the person sells for human or animal consumption or uses for further food and food ingredients or commodity production; and

(3) the machinery or equipment is designed for use in gathering, moving, or spreading animal waste.

(c) Transactions involving agricultural machinery or 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 the state gross retail tax if the person acquiring the property:

(1) acquires it for the person's direct use in:

(A) the direct application of fertilizers, pesticides, fungicides, seeds, and other tangible personal property; or

(B) the direct extraction, harvesting, or processing of agricultural commodities;

for consideration; and

(2) is occupationally engaged in providing the services described in subdivision (1) on property that is:

(A) owned or rented by another person occupationally engaged in agricultural production; and

(B) used for agricultural production.

(d) If:

(1) a transaction involving agricultural machinery, tools, or equipment qualifies for an exemption under subsection (a), (b), or (c);

(2) the transaction involves agricultural machinery, tools, or equipment included on the person's business tangible personal property tax return, or, if IC 6-1.1-3-7.2(f) applies, agricultural machinery, tools, or equipment that would otherwise be included on a business tangible personal property tax return; and

(3) the agricultural machinery, tools, or equipment is predominately used for exempt purposes under subsection (a), (b), or (c);

the entire transaction is exempt from the application of the state gross retail tax regardless of whether the person also uses or intends to use the property for a nonexempt purpose.

(e) The amount of state gross retail tax or use tax imposed on transactions involving agricultural machinery, tools, or equipment that meet the qualifications of subsection (d)(1) and (d)(2), but not subsection (d)(3), is prorated based on the purchaser's nonexempt use.

(f) If agricultural machinery, tools, or equipment described in this section is purchased in Indiana but is used outside of Indiana, subsection (d)(2) shall apply as if the agricultural machinery, tools, or equipment was located in Indiana.

(g) The department may amend the administrative rules to conform with subsection (d).

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.80, SEC.1; P.L.257-2003, SEC.22; P.L.250-2015, SEC.9; P.L.239-2017, SEC.4; P.L.194-2023, SEC.1; P.L.9-2024, SEC.184.
Ind. Code § 6-1.1-45-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-6
"Enterprise zone property"
Status: in_force

Sec. 6. "Enterprise zone property" refers to real and tangible personal property that is located within an enterprise zone on an assessment date.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-9-33-1 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000).

As added by P.L.8-2000, SEC.3. Amended by P.L.104-2022, SEC.52.
Ind. Code § 6-9-26-6 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-6
Application of tax
Status: in_force

Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any 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 in which the tax is imposed; and

(3) by a retail merchant for consideration.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-8.1-10-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-8
Repealed
Status: repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.149-1986, SEC.39. Repealed by P.L.107-1987, SEC.50.
Ind. Code § 6-3-1-2.5 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-2.5
"Armed forces of the United States"
Status: in_force

Sec. 2.5. "Armed forces of the United States" has the meaning set forth in IC 5-9-4-3.

As added by P.L.144-2007, SEC.1.
Ind. Code § 6-2.5-11-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-10
Certified services providers; allowances for sellers and certified service providers under the agreement; relief for failure to collect tax
Status: in_force

Sec. 10. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.

(b) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.

(c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

(d) A certified service provider or a seller that obtains a certification or taxability matrix from the department is not liable for sales or use tax collection errors that result from reliance on the department's certification or taxability matrix. If the department determines that an item or transaction is incorrectly classified as to the taxability of the item or transaction, the department shall notify the certified service provider or the seller of the incorrect classification. The certified service provider or the seller must revise the incorrect classification within ten (10) days after receiving notice of the determination from the department. If the classification error is not corrected within ten (10) days after receiving the department's notice, the certified service provider or the seller is liable for failure to collect the correct amount of sales or use tax due and owing.

(e) If at least thirty (30) days are not provided between the enactment of a statute changing the rate set forth in IC 6-2.5-2-2 and the effective date of the rate change, the department shall relieve the seller of liability for failing to collect tax at the new rate if:

(1) the seller collected the tax at the immediately preceding effective rate; and

(2) the seller's failure to collect at the current rate does not extend beyond thirty (30) days after the effective date of the rate change.

A seller is not eligible for the relief provided for in this subsection if the seller fraudulently fails to collect at the current rate or solicits purchases based on the immediately preceding effective rate.

(f) The department shall allow any monetary allowances that are provided by the member states to sellers or certified service providers in exchange for collecting the sales and use taxes as provided in article VI of the agreement.

As added by P.L.107-2001, SEC.1. Amended by P.L.195-2005, SEC.4; P.L.145-2007, SEC.9; P.L.182-2009(ss), SEC.183; P.L.113-2010, SEC.53; P.L.84-2011, SEC.4.
Ind. Code § 6-1.1-8.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-4
Repealed
Status: repealed

As added by P.L.151-2001, SEC.3. Repealed by P.L.90-2002, SEC.528.
Ind. Code § 6-6-2.5-44 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-44
Surety bond or cash deposit; filing by applicants
Status: in_force

Sec. 44. (a) Concurrently with the filing of an application for a license under this chapter, the department may require the applicant to file with the commissioner a surety bond or cash deposit:

(1) in an amount determined by the commissioner of not less than two thousand dollars ($2,000) or not more than a two (2) month tax liability for the applicant as estimated by the commissioner; and

(2) conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter.

(b) If the applicant files a bond, the bond must:

(1) be with a surety company approved by the commissioner;

(2) name the applicant as the principal and the state as the obligee; and

(3) be on forms prescribed by the department.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-2.5-1-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-3
"Person"
Status: in_force

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, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.8-1993, SEC.82.
Ind. Code § 6-6-12-1 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-1
Applicability
Status: in_force

Sec. 1. This chapter applies to a carrier that is taxed on the consumption of motor fuel under IC 6-6-4.1.

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-1.1-10-18.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-18.5
Nonprofit corporation property used in operation of health facility or home for the aged; continuing care retirement community
Status: in_force

Sec. 18.5. (a) This section does not exempt from property tax an office or a practice of a physician or group of physicians that is owned by a hospital licensed under IC 16-21-2 or other property that is not substantially related to or supportive of the inpatient facility of the hospital unless the office, practice, or other property:

(1) provides or supports the provision of charity care (as defined in IC 16-18-2-52.5), including funds or other financial support for health care services for individuals who are indigent (as defined in IC 16-18-2-52.5(b) and IC 16-18-2-52.5(c)); or

(2) provides or supports the provision of community benefits (as defined in IC 16-21-9-1), including research, education, or government sponsored indigent health care (as defined in IC 16-21-9-2).

However, participation in the Medicaid or Medicare program, alone, does not entitle an office, a practice, or other property described in this subsection to an exemption under this section.

(b) Tangible property is exempt from property taxation if it is:

(1) owned by an Indiana nonprofit corporation; and

(2) used by an Indiana nonprofit corporation in the operation of a hospital licensed under IC 16-21, a health facility licensed under IC 16-28, a residential care facility for the aged and licensed under IC 16-28, or a Christian Science home or sanatorium.

(c) This subsection applies only to property taxes first due and payable in calendar years 2025 and 2026. Tangible property that is not otherwise exempt from property taxation under subsection (b) is exempt from property taxation if it is:

(1) owned by an Indiana nonprofit corporation; and

(2) used by an Indiana nonprofit corporation in the operation of a continuing care retirement community under IC 23-2-4 that charges an entry fee of not more than five hundred thousand dollars ($500,000) per unit as described in section 16(r)(1) of this chapter, a small house health facility under IC 16-18-2-331.9, or a qualified residential treatment provider listed in section 16(r)(4) of this chapter.

This subsection expires January 1, 2027.

(d) Property referred to in this section shall be assessed to the extent required under IC 6-1.1-11-9.

As added by Acts 1978, P.L.30, SEC.1. Amended by Acts 1982, P.L.29, SEC.2; P.L.66-1983, SEC.1; P.L.2-1993, SEC.53; P.L.25-1995, SEC.14; P.L.198-2001, SEC.29; P.L.156-2011, SEC.3; P.L.197-2011, SEC.33; P.L.230-2025, SEC.27.
Ind. Code § 6-3.6-3-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-4
Tax rate remains in effect until effective date of ordinance; expiration date
Status: in_force

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 remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rate.

(b) A tax rate may not be changed more than once each year under this article.

As added by P.L.243-2015, SEC.10. Amended by P.L.236-2023, SEC.76.
Ind. Code § 6-1.1-17-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-21
Powers and duties of city controller in consolidated city
Status: in_force

Sec. 21. Notwithstanding any other law, in a county having a consolidated city, the city controller of the consolidated city has all the powers and shall perform all the duties assigned to county auditors under this chapter related to the fixing and reviewing of budgets, tax rates, and tax levies.

As added by P.L.227-2005, SEC.6.
Ind. Code § 6-9-15-2 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-2
Board of managers
Status: in_force

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) plus any additional members appointed under subsection (g), whose purpose is to promote the development and growth of the convention activity, tourism and industry in the county.

(b) The board of county commissioners, by majority vote, shall appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be a county commissioner in the county, and one (1) of whom must be a member of a chamber of commerce in the county. The city council of the county's largest city according to the last preceding United States decennial census shall, by majority vote, appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be engaged in the travel industry in the county, and one (1) of whom must be a member of the common council of the county's largest city. The mayor of the city having the largest population in the county according to the last preceding United States decennial census shall appoint one (1) member who must be a member of the county's business community.

(c) All terms of office begin on January 1 and end on December 31. Members of the board appointed by the county commissioners serve one (1) year terms, and the other members of the board serve two (2) year terms. If a vacancy occurs, a qualified person shall be appointed by the original appointing authority to serve for the remainder of the term.

(d) A board member may be removed for cause by his appointing authority.

(e) Members of the board may not receive a salary or reimbursement for necessary expenses incurred in the performance of their respective duties.

(f) Each board member, before entering his duties, shall take an oath of office in the usual form, to be indorsed upon his certificate of appointment, which shall be promptly filed with the clerk of the circuit court of his county of residence.

(g) The board of managers must also contain a member appointed by the city executive of each city within the county (other than the city described in subsection (b)).

As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.157-2026, SEC.173.
Ind. Code § 6-6-9-6 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-6
"Truck" defined
Status: in_force

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).

As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.48.
Ind. Code § 6-9-10-6 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-6
Tax on lodgings; collection; additional rate to finance facilities
Status: in_force

Sec. 6. (a) There is imposed a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodging, or accommodations in any hotel, motel, inn, university residence hall, tourist camp, or tourist cabin located in the county. However, the tax is not imposed on the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more, or on the renting or furnishing of any room, lodging, or accommodations in a university or college residence hall to a student participating in a course of study for which the student receives college credit from a college or university located in the county.

(b) The tax shall be imposed at the rate of three percent (3%) on the gross income derived from lodging income only. Except as provided in subsection (g), the fiscal body of the county may increase the tax rate up to a maximum rate of five percent (5%). The tax is in addition to the state gross retail tax imposed on such persons by IC 6-2.5.

(c) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected pursuant to IC 6-2.5.

(d) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically, and not in limitation of the foregoing sentence, the terms "person" and "gross income" have the same meaning in this section as they have in IC 6-2.5, except that "person" does not include state supported educational institutions.

(e) If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as the department of state revenue may by rule determine.

(f) If the tax is paid to the department of state revenue, the amounts received from such tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

(g) In addition to the rates authorized in subsection (b), the county fiscal body may adopt an ordinance to increase the tax by an additional rate of one percent (1%) on the gross income derived from lodging income, up to a maximum rate of six percent (6%), only to provide funds for the purposes described in section 5(b)(6) of this chapter.

(h) A tax rate imposed under subsection (g) may not be imposed for a time greater than is necessary to:

(1) pay the costs of financing facilities; or

(2) assist a person with whom the board has contracted to finance facilities;

described in section 5(b)(6) of this chapter.

(i) The county fiscal body may not take action to rescind the additional tax imposed under subsection (g) if:

(1) the principal of or interest on any bonds;

(2) the lease rentals due under any leases; or

(3) any other obligation;

remains unpaid.

As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.19-1986, SEC.25; P.L.110-1987, SEC.1; P.L.108-1987, SEC.11; P.L.67-1997, SEC.11; P.L.224-2003, SEC.250; P.L.175-2018, SEC.10; P.L.9-2024, SEC.227.
Ind. Code § 6-3.1-17.1-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-3
"Qualified historic structure"
Status: in_force

Sec. 3. As used in this chapter, "qualified historic structure" means any building that is:

(1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code);

(2) individually listed on the register of Indiana historic sites and historic structures; or

(3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-1.1-25-5.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-5.1
Transfer of real property to a county or municipality
Status: in_force

Sec. 5.1. (a) An owner of a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid may transfer the real property, subject to any liens and encumbrances, by warranty deed to a county or municipality.

(b) If the transfer is accepted by the county or municipality and the warranty deed is recorded, the owner's personal liability for the taxes on the real property is canceled but the lien for the unpaid taxes remains on the real property.

As added by P.L.27-2023, SEC.5.
Ind. Code § 6-3.6-9-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-6-b
Reduction of certified amount to offset overpayment
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Note: This version of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.

Sec. 6. The budget agency shall certify an amount less than the amount determined under section 5(a) of this chapter if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.159.
Ind. Code § 6-9-45-4 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-4
Taxable transactions
Status: in_force

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; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) served by a retail merchant off the merchant's premises;

(2) food sold in a heated state or heated by a retail merchant;

(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport the food).

(c) The town food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.254-2015, SEC.1.
Ind. Code § 6-3.1-35-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-12
Expiration of chapter
Status: in_force

Sec. 12. This chapter expires July 1, 2033.

As added by P.L.137-2022, SEC.52. Amended by P.L.114-2026, SEC.7.
Ind. Code § 6-3.6-7-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-9
Hancock County; library property taxes; allocation of property tax relief rates; replacement credits
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 9. (a) This section applies only to Hancock County.

(b) The county fiscal body may, by ordinance, allocate part of the tax rate imposed under IC 6-3.6-5, not to exceed a tax rate of fifteen hundredths percent (0.15%), to a property tax credit against the property tax liability imposed for public libraries in the county, if all territory in the county is included in a library district. The county treasurer shall establish a library property tax replacement fund to be used only for the purposes described in this section. Tax revenues derived from the part of the tax rate imposed under IC 6-3-5 that is designated for property tax replacement credits under this section shall be deposited in the library property tax replacement fund. Any interest earned on money in the library property tax replacement fund shall be credited to the library property tax replacement fund.

(c) The amount of property tax replacement credits that each public library in the county is entitled to receive during a calendar year under this section equals the lesser of:

(1) the product of:

(A) the amount of revenue deposited by the county auditor in the library property tax replacement fund; multiplied by

(B) a fraction described as follows:

(i) The numerator of the fraction equals the sum of the total property taxes that would have been collected by the public library during the previous calendar year from taxpayers located within the library district if the property tax replacement under this section had not been in effect.

(ii) The denominator of the fraction equals the sum of the total property taxes that would have been collected during the previous year from taxpayers located within the county by all public libraries that are eligible to receive property tax replacement credits under this section if the property tax replacement under this section had not been in effect; or

(2) the total property taxes that would otherwise be collected by the public library for the calendar year if the property tax replacement credit under this section were not in effect.

The department of local government finance shall make any adjustments necessary to account for the expansion of a library district. However, a public library is eligible to receive property tax replacement credits under this section only if it has entered into reciprocal borrowing agreements with all other public libraries in the county. If the total amount of tax revenue deposited by the county auditor in the library property tax replacement fund for a calendar year exceeds the total property tax liability that would otherwise be imposed for public libraries in the county for the year, the excess must remain in the library property tax replacement fund and may be used for library property tax replacement purposes in the following calendar year.

(d) A public library receiving property tax replacement credits under this section shall allocate the credits among each fund for which a distinct property tax levy is imposed in proportion to the property taxes levied for each fund. However, if a public library did not impose a property tax levy during the previous calendar year or did not impose a property tax levy for a particular fund during the previous calendar year, but the public library is imposing a property tax levy in the current calendar year or is imposing a property tax levy for the particular fund in the current calendar year, the department of local government finance shall adjust the amount of property tax replacement credits allocated among the various funds of the public library and shall provide the adjustment to the county auditor. If a public library receiving property tax replacement credits under this section does not impose a property tax levy for a particular fund that is first due and payable in a calendar year in which the property tax replacement credits are being distributed, the public library is not required to allocate to that fund a part of the property tax replacement credits to be distributed to the public library. Notwithstanding IC 6-1.1-20-1.1(a)(1), a public library that receives property tax replacement credits under this section is subject to the procedures for the issuance of bonds set forth in IC 6-1.1-20.

(e) A public library shall treat property tax replacement credits received during a particular calendar year under this section as a part of the public library's property tax levy for each fund for that same calendar year for purposes of fixing the public library's budget and for purposes of the property tax levy limits imposed by IC 6-1.1-18.5.

(f) For the purpose of allocating tax revenue under IC 6-3.6-6 and computing and distributing tax revenue under IC 6-5.5 or IC 6-6-5, the property tax replacement credits that are received under this section shall be treated as though they were property taxes that were due and payable during that same calendar year.

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2023, SEC.14.
Ind. Code § 6-9-36-2 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-2
Application of definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.

As added by P.L.214-2005, SEC.45.
Ind. Code § 6-3.6-1-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-9
Certification to each county of tax rates by tax category
Status: in_force

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 chapter.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-13-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-3
Repealed
Status: repealed

As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.68. Repealed by P.L.145-2016, SEC.23.
Ind. Code § 6-1.1-35.7-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-7
Grounds for revoking the certification of a tax representative
Status: in_force

Sec. 7. The department may revoke the certification of a tax representative for the following:

(1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals.

(2) Gross incompetence in the performance of practicing before the property tax assessment board of appeals, the department, or the Indiana board.

(3) Dishonesty, fraud, or material deception committed while practicing before the property tax assessment board of appeals, the department, or the Indiana board.

(4) Dishonesty, fraud, material deception, or breach of fiduciary duty committed against the tax representative's employer or business associates.

(5) Violation of the standards of ethics or rules of solicitation adopted by the department.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-1.1-10-48 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-48
Property tax exemption; nonprofit health, fitness, aquatics, and community center
Status: in_force

Sec. 48. (a) This section applies to assessment dates occurring after December 31, 2016.

(b) Tangible property is exempt from property taxation if:

(1) it is owned by an Indiana nonprofit public benefit corporation exempt from taxation under Section 501(c)(3) of the Internal Revenue Code;

(2) the property is used in the operation of a nonprofit health, fitness, aquatics, and community center; and

(3) funds for the acquisition and development of the property have been provided in part under the regional cities initiative of the Indiana economic development corporation under IC 5-28-38 (before its repeal).

(c) The property that is exempt under this section also includes any part of the property that is leased or licensed by the owner to another nonprofit or municipal entity for use as a nonprofit health, fitness, aquatics, or community center and property used for storage and parking.

(d) For purposes of this section, a tract of land and any improvements on the land are exempt from taxation if not more than four (4) years after the property is purchased, and for each year after the four (4) year period, the owner demonstrates substantial progress and active pursuit towards the use of the tract of land and any improvements on the tract as a nonprofit health, fitness, aquatics, and community center. To establish substantial progress and active pursuit under this subsection, the owner must prove the existence of factors such as the following:

(1) Organization of and activity by a building committee or other oversight group.

(2) Completion and filing of building plans with the appropriate local government authority.

(3) Cash reserves dedicated to the project of a sufficient amount to lead a reasonable individual to believe actual construction can and will begin within four (4) years.

(4) The breaking of ground and the beginning of actual construction.

(5) Any other factor that would lead a reasonable individual to believe that construction of the improvement is an active plan and that the improvement is capable of being completed within eight (8) years considering the circumstances of the owner.

(e) To the extent the owner of property that is exempt from taxation as provided in this section has paid any property taxes, penalties, or interest with respect to the property for the 2017 assessment date through the 2018 assessment date, the owner of the exempt property is entitled to a refund of the amounts paid on the exempt property. Notwithstanding the filing deadlines for a claim under IC 6-1.1-26, any claim for a refund filed by the owner of exempt property under this subsection before September 1, 2019, is considered timely filed. The county auditor shall pay the refund due under this subsection in one (1) installment.

(f) If a refund is due under subsection (e) to an owner of property that is exempt under this section, the owner is not entitled to interest on the refund under this article or any other law to the extent interest has not been paid by or on behalf of the owner.

As added by P.L.85-2019, SEC.3. Amended by P.L.165-2021, SEC.66.
Ind. Code § 6-2.5-6-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-8
Tax liability; income exclusion ratio
Status: in_force

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 particular reporting period, an amount equal to the product of:

(1) the amount of that gross retail income; multiplied by

(2) the retail merchant's "income exclusion ratio" for the tax year which contains the reporting period.

(b) A retail merchant's "income exclusion ratio" for a particular tax year equals a fraction, the numerator of which is the retail merchant's estimated total gross retail income for the tax year from unitary retail transactions which produce gross retail income of less than eight cents ($0.08) each, and the denominator of which is the retail merchant's estimated total gross retail income for the tax year from all retail transactions.

(c) In order to minimize a retail merchant's recordkeeping requirements, the department shall prescribe a procedure for determining the retail merchant's income exclusion ratio for a tax year, based on a period of time, not to exceed fifteen (15) consecutive days, during the first quarter of the retail merchant's tax year. However, the period of time may be changed if the change is requested by the retail merchant because of the retail merchant's peculiar accounting procedures or marketing factors. In addition, if a retail merchant has multiple sales locations or diverse types of sales, the department shall permit the retail merchant to determine the ratio on the basis of a representative sampling of the locations and types of sales.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.4; P.L.192-2002(ss), SEC.61; P.L.146-2008, SEC.312.
Ind. Code § 6-1.1-20.3-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-14
Repealed
Status: repealed

As added by P.L.84-2014, SEC.7. Repealed by P.L.121-2016, SEC.16.
Ind. Code § 6-10-1-2 — Indiana Code / Title 6 / Article 10 / Chapter 1 / Section 6-10-1-2
"Internet access"
Status: in_force

Sec. 2. (a) As used in this chapter, "Internet access" means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communications, transmission, or similar services, and without regard to whether a provider of the service is subject to regulation by the Federal Communications Commission as a common carrier under 47 U.S.C. 201 et seq.

(b) The term also includes the following:

(1) The purchase, use, or sale of communications services, including telecommunications services (as defined in IC 6-2.5-1-27.5), by a provider of a service described in subsection (a), to the extent the communications services are purchased, used, or sold to provide the service described in subsection (a) or to otherwise enable users to access content, information, or other services offered over the Internet.

(2) Services that are incidental to the provision of a service described in subsection (a), when furnished to users as part of such service, including a home page, electronic mail and instant messaging (including voice-capable and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity.

(3) A home page, electronic mail and instant messaging (including voice-capable and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity that are provided independently or that are not packaged with Internet access.

(c) The term does not include:

(1) voice, audio, or video programming; or

(2) other products and services, except services described in subsection (a) or (b), that use Internet protocol or any successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services described in subsection (a) or (b).

As added by P.L.44-2015, SEC.1. Amended by P.L.149-2016, SEC.32.
Ind. Code § 6-8.1-3-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-4
Forms; electronic format
Status: in_force

Sec. 4. The department has the sole authority to furnish forms used in the administration and collection of the listed taxes, including reporting of information in an electronic format.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.36-1984, SEC.2; P.L.182-2009(ss), SEC.248.
Ind. Code § 6-3.1-29-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-11
"State tax liability"
Status: in_force

Sec. 11. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);

(2) IC 6-5.5 (the financial institutions tax);

(3) IC 27-1-18-2 (the insurance premiums tax); and

(4) IC 6-2.3 (the utility receipts tax) (before its repeal);

as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.

As added by P.L.191-2005, SEC.15. Amended by P.L.138-2022, SEC.9.
Ind. Code § 6-6-1.1-402 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-402
License to distributor; application; contents
Status: in_force

Sec. 402. To obtain a license, every person desiring to operate as a distributor must, before commencing operations as a distributor, file with the administrator a sworn application containing the following information:

(1) The name under which the distributor will transact business in Indiana.

(2) The location, including street address, of the applicant's principal place of business.

(3) The name and complete residence address of the owner or the names and addresses of the partners, if the applicant is a partnership, the names and addresses of the managers and members, if the applicant is a limited liability company, or the names and addresses of the principal officers, if the applicant is a corporation or association.

(4) Any other information the administrator reasonably requires.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.3; P.L.8-1993, SEC.97.
Ind. Code § 6-3.1-40.9-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-3
"Credit"
Status: in_force

Sec. 3. As used in this chapter, "credit" refers to a credit granted under this chapter.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-2.5-12-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-8
"Mobile telecommunications service"
Status: in_force

Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-6-5.5-17 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-17
Commercial vehicle excise tax fund; deposits; service charge
Status: in_force

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.

(b) The bureau of motor vehicles shall promptly deposit all amounts collected under this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.

(c) A contractor providing:

(1) full service under IC 9-14.1-3-1; or

(2) partial services under IC 9-14.1-3-2;

shall remit the amount of commercial vehicle excise tax collected each week to the bureau of motor vehicles for deposit into the commercial vehicle excise tax fund.

(d) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.

[Pre-2016 Title 9 Revision Citations: subsection (d) formerly 9-29-1-10(a); 9-29-1-10(d).]

As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.
Ind. Code § 6-3.1-37.2-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-11
Disqualification for substantial reduction in, or ceasing operations; relocation
Status: in_force

Sec. 11. A taxpayer is not entitled to claim the credit provided by this chapter if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. A determination that a taxpayer is not entitled to the credit provided by this chapter as a result of a substantial reduction or cessation of operations applies to credits that would otherwise arise in the taxable year in which the substantial reduction or cessation occurs and in all subsequent years.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-3.5-10-6 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-6
Adopted ordinance; letter approving transportation asset management plan; transmittal of copies
Status: in_force

Sec. 6. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the amount of the surtax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the Indiana department of transportation approving the eligible municipality's transportation asset management plan to the bureau of motor vehicles on or before September 1 to be effective January 1 of the following calendar year.

(b) The fiscal body shall submit all copies under subsection (a) in a manner prescribed by the bureau of motor vehicles.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.27; P.L.178-2019, SEC.17.
Ind. Code § 6-9-18-2 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

"Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.

"Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.

As added by Acts 1982, P.L.1, SEC.21.
Ind. Code § 6-2.5-1-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-11
"Alcoholic beverages"
Status: in_force

Sec. 11. "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by volume.

As added by P.L.257-2003, SEC.2.
Ind. Code § 6-1.1-12.9-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-3
Application of section; legalization of certain actions of designating body relating to certain deductions
Status: in_force

Sec. 3. (a) This section applies to rehabilitation or redevelopment that:

(1) was initiated after January 1, 1993, and before January 1, 1994; and

(2) is in the city of Rensselaer.

(b) The definitions in IC 6-1.1-12.1-1 (as in effect before May 10, 1995) apply throughout this section.

(c) Notwithstanding section IC 6-1.1-12.1-3 (as in effect before May 10, 1995), the:

(1) designation or enlargement of an economic revitalization area;

(2) submission of a statement of benefits; and

(3) designating body's approval of the statement of benefits;

after the initiation of the rehabilitation or redevelopment for which a deduction is claimed under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated for deductions claimed for 1994 and subsequent assessment years.

As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.23.
Ind. Code § 6-6-11-31 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-31
Boat excise tax fund; state welfare and tuition support allocation amount
Status: in_force

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the taxes received under this chapter.

(b) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. The excise tax money in the county boat excise tax fund shall be distributed to the taxing units of the county. The county auditor shall allocate the money in the fund among the taxing districts of the county based on the tax situs of each boat. Subject to this subsection, the money allocated to the taxing units shall be apportioned and distributed among the funds of the taxing units in the same manner and at the same time that property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). For purposes of determining the distribution for a year under this section for a taxing unit, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP THREE of the following formula:

STEP ONE: Determine the result of the following:

(A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of:

(i) the tax rate imposed in the taxing district for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, children with special health care needs county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing districts in the county; divided by

(ii) the aggregate tax rate imposed in the taxing district for the same year.

(B) Determine the sum of the clause (A) amounts.

(C) Divide the clause (B) amount by three (3).

(D) Determine the result of:

(i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by

(ii) the clause (C) amount.

(E) Determine the sum of the clause (D) amounts for all taxing districts in the county.

STEP TWO: Determine the result of the following:

(A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of:

(i) the tuition support levy tax rate imposed in the taxing district plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund in the district; divided by

(ii) the aggregate tax rate imposed in the taxing district for the same year.

(B) Determine the sum of the clause (A) amounts.

(C) Divide the clause (B) amount by three (3).

(D) Determine the result of:

(i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by

(ii) the clause (C) amount.

(E) Determine the sum of the clause (D) amounts for all taxing districts in the county.

STEP THREE: Determine the sum of the STEP ONE and STEP TWO amounts for the county.

If the boundaries of a taxing district change after the years for which a ratio is calculated under STEP ONE or STEP TWO, the state comptroller shall establish a ratio for the new taxing district that reflects the tax rates imposed in the predecessor taxing districts. If a new taxing district is established after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district and adjust the ratio for other taxing districts in the county.

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6; P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245; P.L.261-2013, SEC.37; P.L.9-2024, SEC.213.
Ind. Code § 6-3.6-9-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-10
Certification of additional information; part of the certified distribution attributable to each tax rate
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 10. The budget agency shall also certify information concerning the part of the certified distribution that is attributable to each of the following:

(1) The tax rate imposed under IC 6-3.6-5.

(2) The tax rate imposed under IC 6-3.6-6, separately stating:

(A) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.5;

(B) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.6; and

(C) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.7.

(3) Each tax rate imposed under IC 6-3.6-7.

(4) In the case of Marion County, the local income taxes paid by local taxpayers described in IC 6-3.6-2-13(3).

The amount certified shall be adjusted to reflect any adjustment in the certified distribution under this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.21; P.L.239-2017, SEC.16; P.L.184-2018, SEC.9; P.L.137-2024, SEC.13.
Ind. Code § 6-1.1-36-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-4
Affidavits to compel production of books or records
Status: in_force

Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if:

(1) the official or representative has requested that a person give information or produce books or records; and

(2) the person has not complied with the request.

The affidavit must state that the person has not complied with the request.

(b) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ which directs the person to appear at the office of the official or representative and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. A person who disobeys the writ is guilty of contempt of court.

(c) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259; P.L.146-2008, SEC.286; P.L.84-2016, SEC.32.
Ind. Code § 6-1.1-18.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-3-b
Maximum ad valorem property tax levy; formula
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.

Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.

Sec. 3. (a) A civil taxing unit may not impose an ad valorem property tax levy for an ensuing calendar year that exceeds the amount determined in the last STEP of the following STEPS:

STEP ONE: Determine the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year.

STEP TWO: Multiply the amount determined in STEP ONE by the amount determined in the last STEP of section 2(b) of this chapter.

STEP THREE: Determine the lesser of one and fifteen hundredths (1.15) or the quotient (rounded to the nearest ten-thousandth (0.0001)), of the assessed value of all taxable property subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year, divided by the assessed value of all taxable property that is subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year and that is contained within the geographic area that was subject to the civil taxing unit's ad valorem property tax levy in the preceding calendar year.

STEP FOUR: Determine the greater of the amount determined in STEP THREE or one (1).

STEP FIVE: Multiply the amount determined in STEP TWO by the amount determined in STEP FOUR.

STEP SIX: Add the amount determined under STEP TWO to the amount of an excessive levy appeal granted under section 13 of this chapter for the ensuing calendar year.

STEP SEVEN: Determine the greater of STEP FIVE or STEP SIX.

(b) In the case of a county that was covered by IC 6-3.6-11-1 (before its repeal), the maximum permissible property tax levy for the civil taxing unit under STEP ONE of subsection (a) shall be increased by the amount determined under subsection (c) to the extent a levy freeze was applied to adjust the civil taxing unit's maximum permissible property tax levy in the tax year immediately preceding the repeal of IC 6-3.6-11-1. The increase shall apply to each tax year after the repeal.

(c) Notwithstanding any other provision of law, if a county has a stabilization fund, the county may use a combination of money in the stabilization fund for operations of the county and a maximum levy increase pursuant to this subsection (b). A county to which this subsection applies shall adopt a plan to phase in a multi-year gradual spend down of money in its stabilization fund or other available funds over a specified number of years that allows for the gradual increase of the county's levy in combination with money from its stabilization fund.

As added by P.L.73-1983, SEC.1. Amended by P.L.64-1986, SEC.1; P.L.78-1987, SEC.4; P.L.151-2001, SEC.4; P.L.198-2001, SEC.53; P.L.1-2002, SEC.21; P.L.192-2002(ss), SEC.36; P.L.1-2003, SEC.25; P.L.224-2007, SEC.20; P.L.146-2008, SEC.169; P.L.42-2011, SEC.7; P.L.172-2011, SEC.35; P.L.234-2013, SEC.1; P.L.153-2014, SEC.1; P.L.197-2016, SEC.14; P.L.247-2017, SEC.1; P.L.68-2025, SEC.60; P.L.157-2026, SEC.69.
Ind. Code § 6-1.1-12-10.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-10.1
Persons over 65 or surviving spouse; filing claim
Status: in_force

Sec. 10.1. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 9 of this chapter must file a sworn statement, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home, or manufactured home is located. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the statement must be completed, dated, and filed with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing.

(b) The statement referred to in subsection (a) shall be in affidavit form or require verification under penalties of perjury. The statement must be filed in duplicate if the applicant owns, or is buying under a contract, real property, a mobile home, or a manufactured home subject to assessment in more than one (1) county or in more than one (1) taxing district in the same county. The statement shall contain:

(1) the source and exact amount of gross income received by the individual and the individual's spouse during the preceding calendar year;

(2) the description and assessed value of the real property, mobile home, or manufactured home;

(3) the individual's full name and complete residence address;

(4) the record number and page where the contract or memorandum of the contract is recorded if the individual is buying the real property, mobile home, or manufactured home on contract; and

(5) any additional information which the department of local government finance may require.

(c) In order to substantiate the deduction statement, the applicant shall submit for inspection by the county auditor a copy of the applicant's and a copy of the applicant's spouse's income tax returns that were originally due in the calendar year immediately preceding the desired calendar year in which the property taxes are first due and payable and for which the applicant and the applicant's spouse desire to claim the deduction. If either was not required to file an income tax return, the applicant shall subscribe to that fact in the deduction statement.

(d) This section applies only to property taxes imposed for an assessment date before January 1, 2025.

(e) This section expires January 1, 2027.

As added by Acts 1980, P.L.40, SEC.1. Amended by Acts 1982, P.L.44, SEC.2; Acts 1982, P.L.45, SEC.2; P.L.55-1988, SEC.3; P.L.291-2001, SEC.132; P.L.90-2002, SEC.107; P.L.154-2006, SEC.13; P.L.183-2007, SEC.2; P.L.144-2008, SEC.14; P.L.183-2014, SEC.7; P.L.214-2019, SEC.5; P.L.257-2019, SEC.19; P.L.136-2024, SEC.6; P.L.68-2025, SEC.21.
Ind. Code § 6-2.5-6-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-4
Periodic deposits of collections during reporting period
Status: in_force

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 return with those deposits.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-2.5-14-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 14 / Section 6-2.5-14-3
Taxpayer requirements
Status: in_force

Sec. 3. The amnesty program established under this chapter must require the following:

(1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established.

(2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made.

As added by P.L.205-2013, SEC.79.
Ind. Code § 6-1.1-6-5.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-5.3
Classification of a parcel containing wetlands as wildlands
Status: in_force

Sec. 5.3. A parcel of land may be classified as wildlands if the parcel:

(1) is at least one-half (1/2) of an acre in size;

(2) contains wetlands, as delineated by a person certified in wetland delineation; and

(3) otherwise meets the requirements for classification as wildlands under this chapter.

As added by P.L.33-2024, SEC.3.
Ind. Code § 6-1.1-7-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-11
Movers of mobile homes; display of permit
Status: in_force

Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly display the permit while the mobile home is in transit.

(b) The mover shall return the permit to the owner of the mobile home when the move is completed.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.2; P.L.198-2016, SEC.20; P.L.235-2017, SEC.6.
Ind. Code § 6-1.1-10-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-20
Manual labor, technical, or trade schools; colleges
Status: in_force

Sec. 20. Tangible property is exempt from property taxation if it is:

(1) owned by a manual labor school, a technical high school, a trade school, or a college which is incorporated within this state; and

(2) used, and in the case of real property actually occupied, for the purpose for which the institution is incorporated.

However, the institution's real property which is exempt from taxation under this section may not exceed eight hundred (800) acres in any one (1) county of this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(4).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.18.
Ind. Code § 6-2.5-15-20 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-20
Economic and fiscal impact study
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-20 by P.L.178-2025, SEC.20 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments and quantum computing research, advanced computing, and defense infrastructure network investments in Indiana.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.20.
Ind. Code § 6-4.1-9-9 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-9
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.79-2017, SEC.46.
Ind. Code § 6-3.6-6-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-5
Allocations; pledge for payment of bonds or leases
Status: in_force

Sec. 5. The adopting body may not reduce the proportional allocation among the uses described in section 4 of this chapter in a year if the reduction would allocate less to the payment of bonds or leases for which the tax under this chapter has been pledged in accordance with law than the amount pledged and payable in that year or required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve in that year.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.49.
Ind. Code § 6-2.5-5-38 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-38
Repealed
Status: repealed

As added by P.L.28-1997, SEC.10; P.L.62-1997, SEC.1. Repealed by P.L.253-1997(ss), SEC.36.
Ind. Code § 6-8-13-11 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-11
Exemptions
Status: in_force

Sec. 11. Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period:

(1) Paying any state or local taxes, including ad valorem and payroll taxes, regardless of the manner in which the out-of-state business reports, files, or remits the taxes. For purposes of any state or local tax on or measured by, in whole or in part, gross or net income or receipts, all activity of the out-of-state business that is conducted in Indiana in accordance with this chapter is disregarded with respect to any filing requirement of the tax, including a filing requirement for a unitary or combined group of which the out-of-state business may be a part.

(2) Complying with any state or local business, occupational licensing, or registration requirements.

(3) Providing worker's compensation insurance under IC 22-3-5.

(4) Making employer contributions to the unemployment compensation system under IC 22-4-10.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-15-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-18
Repealed
Status: repealed

As added by P.L.146-2012, SEC.5. Repealed by P.L.174-2022, SEC.33.
Ind. Code § 6-1.1-17-3.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-3.7
Repealed
Status: repealed

As added by P.L.257-2013, SEC.8. Amended by P.L.53-2014, SEC.72. Repealed by P.L.184-2016, SEC.9.
Ind. Code § 6-1.1-8-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-22
Assessment by department of local government finance; subsequent filing of statements by the public utility
Status: in_force

Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:

(1) does not file a statement which is required under section 19 of this chapter;

(2) does not permit the department to examine the company's property, books, or records; or

(3) does not comply with a summons issued by the department.

(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.
Ind. Code § 6-1.1-49-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-2
"Neighborhood enhancement district"
Status: in_force

Sec. 2. As used in this chapter, "neighborhood enhancement district" refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-3.1-35-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-8
Annual aggregate credit limit
Status: in_force

Sec. 8. (a) For each state fiscal year beginning after June 30, 2023, and before July 1, 2033, the aggregate amount of state tax credits awarded by the authority under this chapter may not exceed thirty million dollars ($30,000,000). For purposes of calculating the aggregate state tax credit limit for a state fiscal year, the amounts awarded by the authority are considered to be awarded in the year the award is made to the state tax credit recipient by the authority, notwithstanding the fact that the awarded state tax credit is to be claimed over the state tax credit period.

(b) To the extent that the tax credit applications requesting state tax credits exceed the amount of available state tax credits in a year, or the authority reasonably anticipates that the requests will exceed the state fiscal year limitation established in subsection (a), the authority may allocate the state tax credits in a manner that furthers the mission and purpose of the authority and otherwise promotes the establishment of qualified projects.

As added by P.L.137-2022, SEC.52. Amended by P.L.114-2026, SEC.6.
Ind. Code § 6-3.1-30.5-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-3
"Scholarship granting organization"
Status: in_force

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 3. As used in this chapter, "scholarship granting organization" refers to an organization that:

(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and

(2) conducts a school scholarship program without limiting the availability of scholarships to students of only one (1) participating school (as defined in IC 20-51-1-6).

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.2.
Ind. Code § 6-2.5-8-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-5
Duration of certificate
Status: in_force

Sec. 5. A certificate issued under section 4 of this chapter is valid so long as the business or exempt organization is in existence.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.2; P.L.111-2006, SEC.2; P.L.194-2023, SEC.5.
Ind. Code § 6-9-27-6 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-6
Imposition, payment, and collection; returns
Status: in_force

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 a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.35-1990, SEC.24.
Ind. Code § 6-1.1-42-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-20
Notice of resolution adoption; filing information with taxing unit
Status: in_force

Sec. 20. A designating body that adopts a resolution under section 19 of this chapter shall do the following:

(1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1.

(2) File the following information with each taxing unit that has authority to levy property taxes in the geographic area where the zone is located:

(A) A copy of the notice required by subdivision (1).

(B) A statement containing substantially the same information as a statement of benefits filed with the designating body under section 18 of this chapter.

The notice must state that a description of the affected area is available and can be inspected in the county assessor's office. The notice must also name a date when the designating body will receive and hear all remonstrances and objections from interested persons. The designating body shall file the information required by subdivision (2) with the officers of the taxing unit who are authorized to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten (10) days before the date of the public hearing.

As added by P.L.59-1997, SEC.1. Amended by P.L.253-1997(ss), SEC.5; P.L.2-1998, SEC.26; P.L.96-2000, SEC.3.
Ind. Code § 6-5.5-9-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 9 / Section 6-5.5-9-5
Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability
Status: in_force

Sec. 5. A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that interest.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.36.
Ind. Code § 6-9-59-2 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-2
Definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-1.1-4-31.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-31.7
Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court
Status: in_force

Sec. 31.7. (a) As used in this section, "special master" refers to a person designated by the Indiana board under subsection (e).

(b) The notice of assessment or reassessment under section 31.5(g) of this chapter is subject to appeal by the taxpayer to the Indiana board. The procedures and time limitations that apply to an appeal to the Indiana board of a determination of the department of local government finance do not apply to an appeal under this subsection. The Indiana board may establish applicable procedures and time limitations under subsection (l).

(c) In order to appeal under subsection (b), the taxpayer must:

(1) participate in the informal hearing process under section 31.6 of this chapter;

(2) except as provided in section 31.6(i) of this chapter, receive a notice under section 31.6(g) of this chapter; and

(3) file a petition for review with the appropriate county assessor not later than thirty (30) days after:

(A) the date of the notice to the taxpayer under section 31.6(g) of this chapter; or

(B) the date after which the department may not change the amount of the assessment or reassessment under the informal hearing process described in section 31.6 of this chapter.

(d) The Indiana board may develop a form for petitions under subsection (c) that outlines:

(1) the appeal process;

(2) the burden of proof; and

(3) evidence necessary to warrant a change to an assessment or reassessment.

(e) The Indiana board may contract with, appoint, or otherwise designate the following to serve as special masters to conduct evidentiary hearings and prepare reports required under subsection (g):

(1) Independent, licensed appraisers.

(2) Attorneys.

(3) Certified level two or level three Indiana assessor-appraisers (including administrative law judges employed by the Indiana board).

(4) Other qualified individuals.

(f) Each contract entered into under subsection (e) must specify the appointee's compensation and entitlement to reimbursement for expenses. The compensation and reimbursement for expenses are paid from the county property reassessment fund.

(g) With respect to each petition for review filed under subsection (c), the special masters shall:

(1) set a hearing date;

(2) give notice of the hearing at least thirty (30) days before the hearing date, by mail, to:

(A) the taxpayer;

(B) the department of local government finance;

(C) the township assessor (if any); and

(D) the county assessor;

(3) conduct a hearing and hear all evidence submitted under this section; and

(4) make evidentiary findings and file a report with the Indiana board.

(h) At the hearing under subsection (g):

(1) the taxpayer shall present:

(A) the taxpayer's evidence that the assessment or reassessment is incorrect;

(B) the method by which the taxpayer contends the assessment or reassessment should be correctly determined; and

(C) comparable sales, appraisals, or other pertinent information concerning valuation as required by the Indiana board; and

(2) the department of local government finance shall present its evidence that the assessment or reassessment is correct.

(i) The Indiana board may dismiss a petition for review filed under subsection (c) if the evidence and other information required under subsection (h)(1) is not provided at the hearing under subsection (g).

(j) The township assessor (if any) and the county assessor may attend and participate in the hearing under subsection (g).

(k) The Indiana board may:

(1) consider the report of the special masters under subsection (g)(4);

(2) make a final determination based on the findings of the special masters without:

(A) conducting a hearing; or

(B) any further proceedings; and

(3) incorporate the findings of the special masters into the board's findings in resolution of the appeal.

(l) The Indiana board may adopt rules under IC 4-22-2 to:

(1) establish procedures to expedite:

(A) the conduct of hearings under subsection (g); and

(B) the issuance of determinations of appeals under subsection (k); and

(2) establish deadlines:

(A) for conducting hearings under subsection (g); and

(B) for issuing determinations of appeals under subsection (k).

(m) A determination by the Indiana board of an appeal under subsection (k) is subject to appeal to the tax court under IC 6-1.1-15.

As added by P.L.228-2005, SEC.14. Amended by P.L.219-2007, SEC.15; P.L.146-2008, SEC.84; P.L.93-2024, SEC.46.
Ind. Code § 6-2.5-5-24 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-24
Exemption; sales to the United States government; commercial printing; receipts or collection or taxes; amounts represented by an encumbrance in like kind exchange of tangible personal property
Status: in_force

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 gross receipts that are:

(1) derived from sales to the United States government, to the extent the state is prohibited by the Constitution of the United States;

(2) derived from commercial printing that results in printed materials, excluding the business of photocopying, that are shipped, mailed, or delivered outside Indiana;

(3) United States or Indiana taxes received or collected as a collecting agent explicitly designated as a collecting agent for a tax by statute for the state or the United States;

(4) collections by a retail merchant of a retailer's excise tax imposed by the United States if:

(A) the tax is imposed solely on the sale at retail of tangible personal property;

(B) the tax is remitted to the appropriate taxing authority; and

(C) the retail merchant collects the tax separately as an addition to the price of the property sold;

(5) collections of a manufacturer's excise tax imposed by the United States on motor vehicles, motor vehicle bodies and chassis, parts and accessories for motor vehicles, tires, tubes for tires, or tread rubber and laminated tires, if the excise tax is separately stated by the collecting taxpayer as either an addition to or an inclusion in the price of the property sold; or

(6) amounts represented by an encumbrance of any kind on tangible personal property received by a retail merchant in reciprocal exchange for tangible personal property of like kind.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.4; P.L.78-1989, SEC.7; P.L.192-2002(ss), SEC.55; P.L.137-2022, SEC.29.
Ind. Code § 6-1.1-3-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-9
Return; necessary information
Status: in_force

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 owned on the assessment date of that year; or

(2) that the taxpayer held, possessed, or controlled on the assessment date of that year.

(b) The taxpayer shall certify to the truth of:

(1) all information appearing in a personal property return; and

(2) all data accompanying the return.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24; P.L.236-2023, SEC.12.
Ind. Code § 6-4.1-12-9 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-9
Powers and duties of inheritance tax administrator
Status: in_force

Sec. 9. The inheritance tax administrator:

(1) shall supervise the administration of this article;

(2) shall, on behalf of the department of state revenue, perform the administrative duties assigned to the department under this article;

(3) shall file reports with the department of state revenue on the first day of January, April, July, and October of each year;

(4) may, with the approval of the governor, employ special auditors or appraisers to appraise any property interest which is transferred by a decedent under a taxable transfer; and

(5) may, with the approval of the governor, employ special counsel to advise the administrator or to represent the administrator or the department of state revenue in any proceeding initiated by or against the administrator or the department.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-3-1-42 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-42
"Qualifying investment securities"
Status: in_force

Sec. 42. The term "qualifying investment securities" means the following:

(1) Common stock, including preferred or debt securities convertible into common stock, and preferred stock.

(2) Bonds, debentures, and other debt securities.

(3) Foreign and domestic currency deposits secured by federal, state, or local governmental agencies.

(4) Mortgage or asset-backed securities secured by federal, state, or local governmental agencies.

(5) Repurchase agreements and loan participations.

(6) Foreign currency exchange contracts and forward and futures contracts on foreign currencies.

(7) Stock and bond index securities and futures contracts and other similar financial securities and futures contracts on those securities.

(8) Options for the purchase or sale of any of the securities, currencies, contracts, or financial instruments described in subdivisions (1) through (7).

(9) Regulated futures contracts.

(10) Commodities (not described in Section 1221(a)(1) of the Internal Revenue Code) or futures, forwards, and options with respect to such commodities, provided, however, that any item of a physical commodity to which title is actually acquired in the partnership's capacity as a dealer in such commodity shall not be a qualifying investment security.

(11) Derivatives.

(12) A partnership interest in another partnership that is an investment partnership.

(13) A partnership interest that, in the hands of the partnership, qualifies as a security within the meaning of 15 U.S.C. 77b(a)(1).

As added by P.L.230-2025, SEC.67.
Ind. Code § 6-9-76-7 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-7
Commission
Status: in_force

Sec. 7. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreement under IC 36-1-7.

(b) The county executive shall determine the number of members, which must be an odd number, to be appointed to the commission. The commission must also include any additional members appointed under subsection (h). Each of the members must be:

(1) engaged in a convention, visitor, or tourism business; or

(2) involved in or promoting conventions, visitors, or tourism.

A member who is an owner or an executive level employee of a convention, visitor, or tourism related business located in the county is not required to reside in the county but must reside in Indiana. A member who is not an owner or an executive level employee of a convention, visitor, or tourism related business located in the county must reside in the county. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). The county executive shall also determine who will make the appointments to the commission.

(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for three (3) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote.

(d) A member of the commission may be removed for cause by the member's appointing authority.

(e) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.

(f) Each commission member, before entering the member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.

(g) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.

(h) The commission must also include a member appointed by the city executive of each city within the county.

As added by P.L.230-2025, SEC.125. Amended by P.L.157-2026, SEC.195.
Ind. Code § 6-4.1-1-8 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-8
"Person"
Status: in_force

Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.8-1993, SEC.92.
Ind. Code § 6-1.1-34-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-3
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.28; P.L.90-2002, SEC.239. Repealed by P.L.182-2009(ss), SEC.463.
Ind. Code § 6-9-15-7 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-7
Convention and tourism fund
Status: in_force

Sec. 7. The county treasurer shall establish a convention and tourism fund, and shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund shall be expended by the board to develop and promote the convention and tourism industry.

As added by Acts 1981, P.L.101, SEC.1.
Ind. Code § 6-3.6-9-14 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-14-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Note: This repeal of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.

As added by P.L.243-2015, SEC.10. Repealed by P.L.68-2025, SEC.168.
Ind. Code § 6-8-1-5 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-5
"Petroleum", "natural gas", "oil", and "barrel of oil" defined
Status: in_force

Sec. 5. (a) As used in this chapter, "petroleum" means all hydrocarbons produced at a well in a liquid or gaseous state.

(b) As used in this chapter, "natural gas" means petroleum that maintains a gaseous state at atmospheric conditions.

(c) As used in this chapter, "oil" means petroleum that maintains a liquid state at atmospheric conditions.

(d) As used in this chapter, "barrel of oil" means forty-two (42) U.S. gallons of oil at sixty degrees Fahrenheit (60° F).

Formerly: Acts 1947, c.278, s.5. As amended by P.L.109-1988, SEC.9.
Ind. Code § 6-3.1-34-3.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-3.5
"Mine reclamation site"
Status: in_force

Sec. 3.5. As used in this chapter, "mine reclamation site" means:

(1) land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal; and

(2) land that is contiguous to land described in subdivision (1).

As added by P.L.154-2020, SEC.21.
Ind. Code § 6-1.1-35.5-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-8.5
Rules for level one and level two programs
Status: in_force

Sec. 8.5. (a) This section applies only to level one and level two assessor-appraiser certifications.

(b) The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall adopt rules to set:

(1) minimum requirements for initial certification after December 31, 2001, under this chapter;

(2) continuing education requirements for the renewal of a certification after December 31, 2001, under this chapter; and

(3) procedures for renewing a certification issued under this chapter, including a certification issued before January 1, 1999, for a person who meets the certification requirements set under subdivision (2).

The rules must also establish procedures for disciplinary action against a certificate holder that fails to comply with the statutes or rules applicable to the certificate holder. The rules adopted under subdivisions (2) and (3) may not require testing to renew or maintain a certification under this chapter.

As added by P.L.198-2001, SEC.89. Amended by P.L.219-2007, SEC.80.
Ind. Code § 6-8.1-10-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-6
Failure to file information return; penalty; exceptions
Status: in_force

Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the following to be filed with the department:

(1) Schedule K-1 of form IT-20S, IT-41, or IT-65.

(2) Any form, statement, or schedule required to be filed with the department with respect to an amount from which tax is required to be deducted and withheld under IC 6 or from which tax would be required to be deducted and withheld but for an exemption under IC 6.

(3) Any form, statement, or schedule required to be filed with the Internal Revenue Service under 26 C.F.R. 301.6721-1(g) (1993).

The term does not include form IT-20FIT, IT-20S, IT-20SC, IT-41, or IT-65.

(b) If a person fails to file an information return required by the department, or fails to electronically file an information return that is required by the department to be filed in an electronic format, a penalty of ten dollars ($10) for:

(1) each failure to file a timely return; or

(2) each failure to electronically file a timely return required by the department to be in an electronic format;

not to exceed twenty-five thousand dollars ($25,000) in any one (1) calendar year, is imposed.

(c) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.

(d) Beginning after December 31, 2024, a person that has been granted penalty relief under section 2.1(l) of this chapter for failure to file a timely and complete form IT-65 partnership return shall not be subject to a penalty under this section for failure to file the information return Schedule K-1 of form IT-65 for which penalty relief was granted.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.18-1994, SEC.45; P.L.234-2019, SEC.38; P.L.230-2025, SEC.92.
Ind. Code § 6-3.1-13-27 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-27
Repealed
Status: repealed

As added by P.L.114-2000, SEC.1. Amended by P.L.170-2002, SEC.24; P.L.4-2005, SEC.85; P.L.162-2007, SEC.28. Repealed by P.L.113-2010, SEC.168.
Ind. Code § 6-1.1-12.1-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-1
Definitions
Status: in_force

Sec. 1. For purposes of this chapter:

(1) "Economic revitalization area" means an area which is within the corporate limits of a city, town, or county which has become undesirable for, or impossible of, normal development and occupancy because of a lack of development, cessation of growth, deterioration of improvements or character of occupancy, age, obsolescence, substandard buildings, or other factors which have impaired values or prevent a normal development of property or use of property. The term "economic revitalization area" also includes:

(A) any area where a facility or a group of facilities that are technologically, economically, or energy obsolete are located and where the obsolescence may lead to a decline in employment and tax revenues;

(B) a residentially distressed area, except as otherwise provided in this chapter; and

(C) an area of land classified as agricultural land for property tax purposes that, as a condition of being designated an economic revitalization area, will be predominately used for agricultural purposes for a period specified by the designating body.

(2) "City" means any city in this state, and "town" means any town incorporated under IC 36-5-1.

(3) "New manufacturing equipment" means tangible personal property that a deduction applicant:

(A) installs on or before the approval deadline determined under section 9 of this chapter, in an area that is declared an economic revitalization area in which a deduction for tangible personal property is allowed;

(B) uses in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property, including but not limited to use to dispose of solid waste or hazardous waste by converting the solid waste or hazardous waste into energy or other useful products;

(C) acquires for use as described in clause (B):

(i) in an arms length transaction from an entity that is not an affiliate of the deduction applicant, if the tangible personal property has been previously used in Indiana before the installation described in clause (A); or

(ii) in any manner, if the tangible personal property has never been previously used in Indiana before the installation described in clause (A); and

(D) has never used for any purpose in Indiana before the installation described in clause (A).

(4) "Property" means a building or structure, but does not include land.

(5) "Redevelopment" means the construction of new structures, in economic revitalization areas, either:

(A) on unimproved real estate; or

(B) on real estate upon which a prior existing structure is demolished to allow for a new construction.

(6) "Rehabilitation" means the remodeling, repair, or betterment of property in any manner or any enlargement or extension of property.

(7) "Designating body" means the following:

(A) For a county that does not contain a consolidated city, the fiscal body of the county, city, or town.

(B) For a county containing a consolidated city, the metropolitan development commission. The jurisdiction of the designating body includes a rehabilitation or redevelopment project under this chapter that falls within the boundaries of an excluded city, as defined in IC 36-3-1-7.

(8) "Deduction application" means:

(A) the application filed in accordance with section 5 of this chapter by a property owner who desires to obtain the deduction provided by section 3 of this chapter;

(B) the application filed in accordance with section 5.4 of this chapter by a person who desires to obtain the deduction provided by section 4.5 of this chapter; or

(C) the application filed in accordance with section 5.3 of this chapter by a property owner that desires to obtain the deduction provided by section 4.8 of this chapter.

(9) "Designation application" means an application that is filed with a designating body to assist that body in making a determination about whether a particular area should be designated as an economic revitalization area.

(10) "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a). The term includes waste determined to be a hazardous waste under IC 13-22-2-3(b).

(11) "Solid waste" has the meaning set forth in IC 13-11-2-205(a). However, the term does not include dead animals or any animal solid or semisolid wastes.

(12) "New research and development equipment" means tangible personal property that:

(A) a deduction applicant installs on or before the approval deadline determined under section 9 of this chapter, in an economic revitalization area in which a deduction for tangible personal property is allowed;

(B) consists of:

(i) laboratory equipment;

(ii) research and development equipment;

(iii) computers and computer software;

(iv) telecommunications equipment; or

(v) testing equipment;

(C) the deduction applicant uses in research and development activities devoted directly and exclusively to experimental or laboratory research and development for new products, new uses of existing products, or improving or testing existing products;

(D) the deduction applicant acquires for purposes described in this subdivision:

(i) in an arms length transaction from an entity that is not an affiliate of the deduction applicant, if the tangible personal property has been previously used in Indiana before the installation described in clause (A); or

(ii) in any manner, if the tangible personal property has never been previously used in Indiana before the installation described in clause (A); and

(E) the deduction applicant has never used for any purpose in Indiana before the installation described in clause (A).

The term does not include equipment installed in facilities used for or in connection with efficiency surveys, management studies, consumer surveys, economic surveys, advertising or promotion, or research in connection with literacy, history, or similar projects.

(13) "New logistical distribution equipment" means tangible personal property that:

(A) a deduction applicant installs on or before the approval deadline determined under section 9 of this chapter, in an economic revitalization area in which a deduction for tangible personal property is allowed;

(B) consists of:

(i) racking equipment;

(ii) scanning or coding equipment;

(iii) separators;

(iv) conveyors;

(v) fork lifts or lifting equipment (including "walk behinds");

(vi) transitional moving equipment;

(vii) packaging equipment;

(viii) sorting and picking equipment; or

(ix) software for technology used in logistical distribution;

(C) the deduction applicant acquires for the storage or distribution of goods, services, or information:

(i) in an arms length transaction from an entity that is not an affiliate of the deduction applicant, if the tangible personal property has been previously used in Indiana before the installation described in clause (A); and

(ii) in any manner, if the tangible personal property has never been previously used in Indiana before the installation described in clause (A); and

(D) the deduction applicant has never used for any purpose in Indiana before the installation described in clause (A).

(14) "New farm equipment" means tangible personal property that:

(A) a deduction applicant installs after June 30, 2022, and on or before the approval deadline determined under section 9 of this chapter, in an area that will be predominately used for agricultural purposes for a period specified by the designating body as a condition of being declared an economic revitalization area;

(B) is used in the direct production, extraction, harvesting, or processing of agricultural commodities for sale on land classified as agricultural land for property tax purposes;

(C) was acquired for use as described in clause (B) in an arms length transaction from an entity that is not an affiliate of the deduction applicant; and

(D) the deduction applicant never used for any purpose in Indiana before the installation described in clause (A).

(15) "New agricultural improvement" means any improvement made to land classified as agricultural land for tax purposes that is placed in service after December 31, 2022, and that will be predominately used for agricultural purposes for a period specified by the designating body as a condition of being declared an economic revitalization area. The term includes a barn, grain bin, or silo.

(16) "New information technology equipment" means tangible personal property that:

(A) a deduction applicant installs on or before the approval deadline determined under section 9 of this chapter, in an economic revitalization area in which a deduction for tangible personal property is allowed;

(B) consists of equipment, including software, used in the fields of:

(i) information processing;

(ii) office automation;

(iii) telecommunication facilities and networks;

(iv) informatics;

(v) network administration;

(vi) software development; and

(vii) fiber optics;

(C) the deduction applicant acquires in an arms length transaction from an entity that is not an affiliate of the deduction applicant; and

(D) the deduction applicant never used for any purpose in Indiana before the installation described in clause (A).

(17) "Deduction applicant" means an owner of tangible personal property who makes a deduction application.

(18) "Affiliate" means an entity that effectively controls or is controlled by a deduction applicant or is associated with a deduction applicant under common ownership or control, whether by shareholdings or other means.

(19) "Eligible vacant building" means a building that:

(A) is zoned for commercial or industrial purposes; and

(B) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, paid utility receipts, executed lease agreements, or any other evidence of occupation that the department of local government finance requires.

As added by Acts 1977, P.L.69, SEC.1. Amended by Acts 1979, P.L.56, SEC.5; Acts 1980, P.L.42, SEC.1; Acts 1981, P.L.72, SEC.1; P.L.71-1983, SEC.1; P.L.56-1988, SEC.1; P.L.47-1990, SEC.2; P.L.42-1992, SEC.1; P.L.18-1992, SEC.21; P.L.25-1995, SEC.17; P.L.1-1996, SEC.39; P.L.4-2000, SEC.1; P.L.64-2004, SEC.4 and P.L.81-2004, SEC.48; P.L.216-2005, SEC.1; P.L.154-2006, SEC.24; P.L.219-2007, SEC.28; P.L.224-2007, SEC.4; P.L.288-2013, SEC.4; P.L.8-2022, SEC.2; P.L.174-2022, SEC.26; P.L.178-2022(ts), SEC.5.
Ind. Code § 6-9-74-3 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-3
Fiscal body ability to levy tax; categories of eligible accommodations
Status: in_force

Sec. 3. (a) The fiscal body of the county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

(6) college or university residence hall or dormitory; or

(7) tourist cabin;

located in the county.

(b) The tax does not apply to gross income received in a transaction in which:

(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or

(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.

(c) Subject to section 4 of this chapter, the tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

(d) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(e) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. If the tax is paid to the department of state revenue, the return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.

(f) If the tax is paid to the department of state revenue, the amounts received from the tax imposed under this section shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-7-1-17 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-17
Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond
Status: in_force

Sec. 17. (a) Distributors who hold certificates and retailers shall be agents of the state in the collection of the taxes imposed by this chapter and the amount of the tax levied, assessed, and imposed by this chapter on cigarettes sold, exchanged, bartered, furnished, given away, or otherwise disposed of by distributors or to retailers. Distributors who hold certificates shall be agents of the department to affix the required stamps and shall be entitled to purchase the stamps from the department at a discount of two cents ($0.02) per individual package of cigarettes as compensation for their labor and expense.

(b) The department may permit distributors who hold certificates and who are admitted to do business in Indiana to pay for revenue stamps within thirty (30) days after the date of purchase. However, the privilege is extended upon the express condition that:

(1) except as provided in subsection (c), a bond or letter of credit satisfactory to the department, in an amount not less than the sales price of the stamps, is filed with the department;

(2) proof of payment is made of all property taxes, excise taxes, and listed taxes (as defined in IC 6-8.1-1-1) for which any such distributor may be liable; and

(3) payment for the revenue stamps must be made by electronic funds transfer (as defined in IC 4-8.1-2-7).

If payment is not received by the due date, the discount will be disallowed and penalty and interest will be charged. Additionally, no further stamps will be sold to the distributor until full payment is made.

(c) The bond or letter of credit, conditioned to secure payment for the stamps, shall be executed by the distributor as principal and by a corporation duly authorized to engage in business as a surety company or financial institution in Indiana.

(d) If a distributor has at least five (5) consecutive years of good credit standing with the state, the distributor shall not be required to post a bond or letter of credit under subsection (b).

(e) The department shall not sell tax stamps to anyone except distributors holding active and valid registration certificates and such others who established their need for tax stamps by written statement satisfactory to the department.

Formerly: Acts 1947, c.222, s.16; Acts 1963(ss), c.37, s.4; Acts 1965, c.225, s.7. As amended by P.L.2-1988, SEC.28; P.L.49-1992, SEC.2; P.L.192-2002(ss), SEC.136; P.L.252-2003, SEC.1; P.L.211-2007, SEC.36; P.L.218-2007, SEC.3; P.L.131-2008, SEC.23; P.L.191-2016, SEC.6; P.L.201-2023, SEC.109; P.L.128-2026, SEC.46.
Ind. Code § 6-1.1-6-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-4
Nontimber producing trees
Status: in_force

Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis); pawpaw; black haw; pomaceous trees; Christmas trees which are grown for commercial purposes; and other trees listed by the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.4.
Ind. Code § 6-1.1-4-47 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-47
Community land trust assessed value
Status: in_force

Sec. 47. (a) This section applies to assessment dates occurring after December 31, 2025.

(b) As used in this section, "affordability restrictions" means restrictions set forth in a ground lease concerning the future sale or transfer of the community land trust improvement owned by a qualified owner that are intended to maintain the continued affordability of the community land trust improvement, including at least the following:

(1) The community land trust improvement may only be sold to another qualified owner who intends to:

(A) use the community land trust improvement as the qualified owner's primary place of residence; and

(B) enter into a ground lease with the community land trust.

(2) A formula to be used to calculate the sale or transfer price that preserves the continued affordability of the community land trust improvement.

(3) A purchase option for the community land trust intended to preserve the continued affordability of the community land trust improvement.

(4) The maximum amount for which the community land trust improvement located on the community land trust land may be sold or transferred.

(c) As used in this section, "community land trust" means a nonprofit corporation that meets the following requirements:

(1) The nonprofit corporation is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

(2) A primary purpose of the nonprofit corporation is the creation and maintenance of permanently affordable single family or multi-family residences.

(3) The nonprofit corporation leases community land trust land on which a community land trust improvement is located to a qualified owner under a ground lease that provides for the qualified owner's use of the community land trust improvement as the qualified owner's primary place of residence.

(d) As used in this section, "community land trust improvement" means a dwelling unit and associated improvements located on community land trust land that is occupied by a qualified owner as the qualified owner's primary place of residence according to the terms of a ground lease.

(e) As used in this section, "community land trust land" means land owned by a community land trust for the purposes described in subsection (c)(2) and (c)(3).

(f) As used in this section, "ground lease" means a lease entered into between a community land trust and a qualified owner that allows the qualified owner to occupy a community land trust improvement located on community land trust land and includes at least the following:

(1) Affordability restrictions.

(2) Restrictions for resale or transfer of the community land trust improvement.

(3) A provision stating that the community land trust retains an interest in the community land trust land.

(4) The initial appraised value of the community land trust improvement at the time the lease is entered into or at the time otherwise specified.

(5) The monthly fee that the qualified owner must pay to the community land trust for use of the community land trust land.

(6) A term of ninety-nine (99) years that may be renewed.

(g) As used in this section, "qualified owner" means an individual who is a member of a household with annual household income that is not more than eighty percent (80%) of the median household income in the community land trust land's surrounding area, as determined according to the median household income amounts published by the United States Department of Housing and Urban Development at the time the ground lease is entered into.

(h) The assessed value of the land held by a community land trust in an assessment year is equal to the assessed value of the land at the time land was acquired by the community land trust.

(i) For purposes of making a reassessment of a community land trust improvement under section 4.2 of this chapter or an annual adjustment under section 4.5 of this chapter, the assessed value of a community land trust improvement after the initial assessment under this section may not exceed the maximum amount for which the community land trust improvement may be sold or transferred as set forth in the affordability restrictions of the ground lease to which the community land trust improvement is subject.

As added by P.L.230-2025, SEC.21.
Ind. Code § 6-1.1-19-4.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.2
Repealed
Status: repealed

As added by P.L.25-1995, SEC.35. Amended by P.L.90-2002, SEC.178. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-6-11-19 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-19
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed by P.L.164-2020, SEC.15.
Ind. Code § 6-9-11-7 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-7
Convention and visitor promotion fund
Status: in_force

Sec. 7. The county treasurer shall establish a convention and visitor promotion fund and shall invest any portion of the fund as he may be directed by the commission in section 2(a) of this chapter. He shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund may be expended only as provided in this chapter.

As added by Acts 1980, P.L.65, SEC.1.
Ind. Code § 6-9-54.5-2 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-2
Definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-1.1-20-4.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-4.2
Petition and remonstrance process for certain projects with a subsequent change in scope
Status: in_force

Sec. 4.2. (a) This section applies only if, with respect to a particular controlled project that fulfilled the petition and remonstrance process under sections 3.1 and 3.2 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond that initially presented.

(b) Notwithstanding any other provision in this chapter, if at least ten (10) persons who are either owners of property within the political subdivision or registered voters residing within the political subdivision file a petition with the proper officers of the political subdivision contending that the scope of a controlled project has changed from how it was initially presented, the proper officers of the political subdivision shall hold a public hearing to determine whether any change in scope is significant enough to warrant a new petition and remonstrance process. A petition under this subsection must be filed not later than one (1) year after the controlled project received final approval.

(c) Notwithstanding any other provision in this chapter, if it is determined at the hearing described in subsection (b) that the political subdivision has subsequently changed the scope of a controlled project beyond that initially presented as described in subsection (a), the political subdivision must complete the following procedures under this section:

(1) The proper officers of the political subdivision shall give notice of the applicability of the petition and remonstrance process by:

(A) publication in accordance with IC 5-3-1; and

(B) first class mail to the circuit court clerk.

A notice under this subdivision must include a statement that any owners of property within the political subdivision or registered voters residing within the political subdivision who want to petition in favor of or remonstrate against the proposed debt service or lease payments must file petitions and remonstrances in compliance with subdivisions (2) through (4) not earlier than thirty (30) days or later than sixty (60) days after publication in accordance with IC 5-3-1.

(2) Not earlier than thirty (30) days or later than sixty (60) days after the notice under subdivision (1) is given:

(A) petitions (described in subdivision (3)) in favor of the bonds or lease; and

(B) remonstrances (described in subdivision (3)) against the bonds or lease;

may be filed by an owner or owners of property within the political subdivision or a registered voter residing within the political subdivision. Each signature on a petition must be dated, and the date of signature may not be before the date on which the petition and remonstrance forms may be issued under subdivision (3). A petition described in clause (A) or a remonstrance described in clause (B) must be verified in compliance with subdivision (4) before the petition or remonstrance is filed with the county voter registration office under subdivision (4).

(3) The state board of accounts shall design and, upon request by the county voter registration office, deliver to the county voter registration office or the county voter registration office's designated printer the petition and remonstrance forms to be used solely in the petition and remonstrance process described in this section. The county voter registration office shall issue to an owner or owners of property within the political subdivision or a registered voter residing within the political subdivision the number of petition or remonstrance forms requested by the owner or owners or the registered voter. Each form must be accompanied by instructions detailing the requirements that:

(A) the carrier and signers must be owners of property or registered voters;

(B) the carrier must be a signatory on at least one (1) petition;

(C) after the signatures have been collected, the carrier must swear or affirm before a notary public that the carrier witnessed each signature;

(D) govern the closing date for the petition and remonstrance period; and

(E) apply to the carrier under section 10 of this chapter.

Persons requesting forms may be required to identify themselves as owners of property or registered voters and may be allowed to pick up additional copies to distribute to other owners of property or registered voters. Each person signing a petition or remonstrance must indicate whether the person is signing the petition or remonstrance as a registered voter within the political subdivision or is signing the petition or remonstrance as the owner of property within the political subdivision. A person who signs a petition or remonstrance as a registered voter must indicate the address at which the person is registered to vote. A person who signs a petition or remonstrance as an owner of property must indicate the address of the property owned by the person in the political subdivision. The county voter registration office may not issue a petition or remonstrance form earlier than twenty-nine (29) days after the notice is given under subdivision (1). The county voter registration office shall certify the date of issuance on each petition or remonstrance form that is distributed under this subdivision.

(4) The petitions and remonstrances must be verified in the manner prescribed by the state board of accounts and filed with the county voter registration office within the sixty (60) day period described in subdivision (2) in the manner set forth in section 3.1 of this chapter relating to requests for a petition and remonstrance process.

(5) The county voter registration office shall determine whether each person who signed the petition or remonstrance is a registered voter. The county voter registration office shall not more than fifteen (15) business days after receiving a petition or remonstrance forward a copy of the petition or remonstrance to the county auditor. Not more than ten (10) business days after receiving the copy of the petition or remonstrance, the county auditor shall provide to the county voter registration office a statement verifying:

(A) whether a person who signed the petition or remonstrance as a registered voter but is not a registered voter, as determined by the county voter registration office, is the owner of property in the political subdivision; and

(B) whether a person who signed the petition or remonstrance as an owner of property within the political subdivision does in fact own property within the political subdivision.

(6) The county voter registration office shall not more than ten (10) business days after receiving the statement from the county auditor under subdivision (5) make the final determination of:

(A) the number of registered voters in the political subdivision that signed a petition and, based on the statement provided by the county auditor, the number of owners of property within the political subdivision that signed a petition; and

(B) the number of registered voters in the political subdivision that signed a remonstrance and, based on the statement provided by the county auditor, the number of owners of property within the political subdivision that signed a remonstrance.

Whenever the name of an individual who signs a petition or remonstrance as a registered voter contains a minor variation from the name of the registered voter as set forth in the records of the county voter registration office, the signature is presumed to be valid, and there is a presumption that the individual is entitled to sign the petition or remonstrance under this section. Except as otherwise provided in this chapter, in determining whether an individual is a registered voter, the county voter registration office shall apply the requirements and procedures used under IC 3 to determine whether a person is a registered voter for purposes of voting in an election governed by IC 3. However, an individual is not required to comply with the provisions concerning providing proof of identification to be considered a registered voter for purposes of this chapter. A person is entitled to sign a petition or remonstrance only one (1) time in a particular petition and remonstrance process under this chapter, regardless of whether the person owns more than one (1) parcel of real property, mobile home assessed as personal property, or manufactured home assessed as personal property or a combination of those types of property within the subdivision and regardless of whether the person is both a registered voter in the political subdivision and the owner of property within the political subdivision. Notwithstanding any other provision of this section, if a petition or remonstrance is presented to the county voter registration office within forty-five (45) days before an election, the county voter registration office may defer acting on the petition or remonstrance, and the time requirements under this section for action by the county voter registration office do not begin to run until five (5) days after the date of the election.

(7) The county voter registration office must file a certificate and the petition or remonstrance with the body of the political subdivision within thirty-five (35) business days of the filing of a petition or remonstrance under subdivision (4), whichever applies, containing ten thousand (10,000) signatures or less. The county voter registration office may take an additional five (5) days to review and certify the petition or remonstrance for each additional five thousand (5,000) signatures up to a maximum of sixty (60) days. The certificate must state the number of petitioners and remonstrators that are owners of property within the political subdivision and the number of petitioners who are registered voters residing within the political subdivision.

(8) If a greater number of persons who are either owners of property within the political subdivision or registered voters residing within the political subdivision sign a remonstrance than the number that signed a petition, the political subdivision may not proceed with the changed scope of the controlled project. In that case, the political subdivision may either:

(A) proceed with the controlled project as it was initially presented; or

(B) terminate the controlled project as it was initially presented and initiate procedures for the controlled project that reflects the change in scope.

Withdrawal of a petition carries the same consequences as a defeat of the petition.

(9) After a political subdivision has gone through the petition and remonstrance process set forth in this section, the political subdivision is not required to follow any other remonstrance or objection procedures under any other law (including section 5 of this chapter) relating to bonds or leases designed to protect owners of property within the political subdivision from the imposition of property taxes to pay debt service or lease rentals. However, the political subdivision must still receive the approval of the department of local government finance if required by:

(A) IC 6-1.1-18.5-8; or

(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.

As added by P.L.136-2024, SEC.26. Amended by P.L.74-2026, SEC.6.
Ind. Code § 6-7-2-18 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-18
Distribution without a license; offense
Status: in_force

Sec. 18. A person who distributes taxable products without a license issued under this chapter commits a Class B misdemeanor.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.116.
Ind. Code § 6-6-2.5-33 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-33
Payment of interest on refund claim
Status: in_force

Sec. 33. If a claim for refund is not issued within ninety (90) days of the filing required by section 32 of this chapter, the department shall pay interest at the rate established by IC 6-8.1-9 from a date that is ninety (90) days after the date that the department receives the claim for refund and all necessary documentation until a date, determined by the commissioner, that does not precede by more than thirty (30) days, the date on which the refund is made.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.22.
Ind. Code § 6-9-52-9 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-9
Uses of revenue
Status: in_force

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town for one (1) or more of the following purposes:

(1) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for the town.

(2) 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.

(3) Construction, renovation, improvement, equipping, or maintenance of town capital improvements.

(4) Parks and recreation.

(5) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (3) through (4).

Revenue derived from the imposition of a tax under this chapter may be treated by the town as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the town.

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-1.1-12-17.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-17.8
Automatic carryover of deductions; termination of standard deduction by county auditor; jointly held property, trusts, and cooperative housing corporations
Status: repealed

Sec. 17.8. (a) An individual who receives a deduction provided under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), or 37 of this chapter in a particular year and who remains eligible for the deduction in the following year is not required to file a statement to apply for the deduction in the following year. However, for purposes of a deduction under section 37 of this chapter, the county auditor may, in the county auditor's discretion, terminate the deduction for assessment dates after January 15, 2012, if the individual does not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as determined by the county auditor, before January 1, 2013. Before the county auditor terminates the deduction because the taxpayer claiming the deduction did not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013, the county auditor shall mail notice of the proposed termination of the deduction to:

(1) the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records; or

(2) the last known address of the most recent owner shown in the transfer book.

(b) An individual who receives a deduction provided under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, or 17.4 (before its expiration) of this chapter in a particular year and who becomes ineligible for the deduction in the following year shall notify the auditor of the county in which the real property, mobile home, or manufactured home for which the individual claims the deduction is located of the individual's ineligibility in the year in which the individual becomes ineligible. An individual who becomes ineligible for a deduction under section 37 of this chapter shall notify the county auditor of the county in which the property is located in conformity with section 37 of this chapter.

(c) The auditor of each county shall, in a particular year, apply a deduction provided under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), or 37 of this chapter to each individual who received the deduction in the preceding year unless the auditor determines that the individual is no longer eligible for the deduction.

(d) An individual who receives a deduction provided under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), or 37 of this chapter for property that is jointly held with another owner in a particular year and remains eligible for the deduction in the following year is not required to file a statement to reapply for the deduction following the removal of the joint owner if:

(1) the individual is the sole owner of the property following the death of the individual's spouse; or

(2) the individual is the sole owner of the property following the death of a joint owner who was not the individual's spouse.

If a county auditor terminates a deduction under section 9 of this chapter (before its expiration), a deduction under section 37 of this chapter, or a credit under IC 6-1.1-20.6-8.5 after June 30, 2017, and before May 1, 2019, because the taxpayer claiming the deduction or credit did not comply with a requirement added to this subsection by P.L.255-2017 to reapply for the deduction or credit, the county auditor shall reinstate the deduction or credit if the taxpayer provides proof that the taxpayer is eligible for the deduction or credit and is not claiming the deduction or credit for any other property.

(e) A trust entitled to a deduction under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), or 37 of this chapter for real property owned by the trust and occupied by an individual in accordance with section 17.9 of this chapter is not required to file a statement to apply for the deduction, if:

(1) the individual who occupies the real property receives a deduction provided under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), or 37 of this chapter in a particular year; and

(2) the trust remains eligible for the deduction in the following year.

However, for purposes of a deduction under section 37 of this chapter, the individuals that qualify the trust for a deduction must comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013.

(f) A cooperative housing corporation (as defined in 26 U.S.C. 216) that is entitled to a deduction under section 37 of this chapter in the immediately preceding calendar year for a homestead (as defined in section 37 of this chapter) is not required to file a statement to apply for the deduction for the current calendar year if the cooperative housing corporation remains eligible for the deduction for the current calendar year. However, the county auditor may, in the county auditor's discretion, terminate the deduction for assessment dates after January 15, 2012, if the individual does not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as determined by the county auditor, before January 1, 2013. Before the county auditor terminates a deduction because the taxpayer claiming the deduction did not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013, the county auditor shall mail notice of the proposed termination of the deduction to:

(1) the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records; or

(2) the last known address of the most recent owner shown in the transfer book.

(g) An individual who:

(1) was eligible for a homestead credit under IC 6-1.1-20.9 (repealed) for property taxes imposed for the March 1, 2007, or January 15, 2008, assessment date; or

(2) would have been eligible for a homestead credit under IC 6-1.1-20.9 (repealed) for property taxes imposed for the March 1, 2008, or January 15, 2009, assessment date if IC 6-1.1-20.9 had not been repealed;

is not required to file a statement to apply for a deduction under section 37 of this chapter if the individual remains eligible for the deduction in the current year. An individual who filed for a homestead credit under IC 6-1.1-20.9 (repealed) for an assessment date after March 1, 2007 (if the property is real property), or after January 1, 2008 (if the property is personal property), shall be treated as an individual who has filed for a deduction under section 37 of this chapter. However, the county auditor may, in the county auditor's discretion, terminate the deduction for assessment dates after January 15, 2012, if the individual does not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as determined by the county auditor, before January 1, 2013. Before the county auditor terminates the deduction because the taxpayer claiming the deduction did not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013, the county auditor shall mail notice of the proposed termination of the deduction to the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records, or to the last known address of the most recent owner shown in the transfer book.

(h) If a county auditor terminates a deduction because the taxpayer claiming the deduction did not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013, the county auditor shall reinstate the deduction if the taxpayer provides proof that the taxpayer is eligible for the deduction and is not claiming the deduction for any other property.

(i) A taxpayer described in section 37(r) of this chapter is not required to file a statement to apply for the deduction provided by section 37 of this chapter if the property owned by the taxpayer remains eligible for the deduction for that calendar year.

(j) A surviving spouse who received the deduction provided by section 16 of this chapter for the January 1, 2024, assessment date is not required to file a statement to reapply for the deduction to receive the deduction for the January 1, 2025, assessment date. The county auditor shall apply the deduction provided by section 16 of this chapter for the surviving spouse for the January 1, 2025, assessment date on the surviving spouse's property tax statement for property taxes first due and payable in 2026.

As added by Acts 1982, P.L.44, SEC.7. Amended by P.L.125-1999, SEC.1; P.L.291-2001, SEC.141; P.L.154-2006, SEC.18; P.L.95-2007, SEC.1; P.L.144-2008, SEC.24; P.L.87-2009, SEC.2; P.L.182-2009(ss), SEC.109; P.L.5-2015, SEC.12; P.L.250-2015, SEC.5; P.L.255-2017, SEC.12; P.L.257-2019, SEC.24; P.L.174-2022, SEC.21; P.L.182-2023, SEC.1; P.L.156-2024, SEC.10; P.L.1-2025, SEC.78; P.L.68-2025, SEC.30; P.L.230-2025, SEC.35; P.L.23-2026, SEC.30; P.L.157-2026, SEC.52.
Ind. Code § 6-7-2-13 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-13
Collection allowance
Status: in_force

Sec. 13. A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributor or remote seller files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:

(1) ten percent (10%) of the collection allowance; or

(2) fifty dollars ($50).

As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.139; P.L.191-2016, SEC.7; P.L.165-2021, SEC.111; P.L.137-2022, SEC.77.
Ind. Code § 6-1.1-33.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-3
Duties
Status: in_force

Sec. 3. The department of local government finance shall:

(1) conduct continuing studies in the areas in which the department of local government finance operates;

(2) make periodic field surveys and audits of:

(A) tax rolls;

(B) plat books;

(C) building permits;

(D) real estate transfers; and

(E) other data that may be useful in checking property valuations or taxpayer returns;

(3) assist with the department of local government finance's test checks of property valuations to serve as the basis for special reassessments under this article;

(4) assist with the department of local government finance's review of each coefficient of dispersion study for each township and county;

(5) assist with the department of local government finance's review of each sales assessment ratio study for each township and county; and

(6) report annually to the executive director of the legislative services agency, in an electronic format under IC 5-14-6, the information obtained or determined under this section for use by the executive director and the general assembly, including:

(A) all information obtained by the department of local government finance from units of local government; and

(B) all information included in:

(i) the local government data base; and

(ii) any other data compiled by the department of local government finance.

As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss), SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64; P.L.182-2009(ss), SEC.169; P.L.257-2013, SEC.30; P.L.203-2016, SEC.14; P.L.236-2023, SEC.53.
Ind. Code § 6-8-11-12 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-12
Authorized account administrators
Status: in_force

Sec. 12. The following may be an account administrator under this chapter:

(1) A federal or state chartered:

(A) bank;

(B) savings association;

(C) savings bank; or

(D) credit union.

(2) A trust company authorized to act as a fiduciary.

(3) An insurance company or a health maintenance organization authorized to do business in Indiana under IC 27.

(4) A broker-dealer, an agent, or an investment advisor registered under IC 23-19.

(5) A person that is licensed as an administrator under IC 27-1-25.

(6) An employee welfare benefit plan that is governed by the federal Employee Retirement Income Security Act, 29 U.S.C. 1001 et seq.

(7) An employer that participates in the medical care savings account program.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.79-1998, SEC.14; P.L.160-2003, SEC.1; P.L.27-2007, SEC.6.
Ind. Code § 6-3.5-5-16 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-16
Estimate of revenues; distribution
Status: in_force

Sec. 16. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the wheel tax shall provide the county council with an estimate of the wheel tax revenues to be received by the county during the next calendar year. The county shall show the estimated wheel tax revenues in its budget estimate for the calendar year.

(b) On or before October 1 of each year, the auditor of a county that does not contain a consolidated city of the first class and that has adopted the wheel tax shall provide the county and each city and town in the county with an estimate of the wheel tax revenues to be distributed to that unit during the next calendar year. The county, city, or town shall show the estimated wheel tax revenues in its budget estimate for the calendar year.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.218-2017, SEC.22.
Ind. Code § 6-3.6-6-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-3
Treatment of tax revenue; distributions to school corporations and civil taxing units; additional revenue; additional revenue may not reduce levy limit or property tax rate; revenue pledged for bonds
Status: in_force

Revisor's Note: P.L.157-2026, SEC.286 provided the effective dates for publication of the versions of IC 6-3.6-6-3.

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

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 an ordinance described in section 2.5 of this chapter is in effect in a county, to make a distribution to the county equal to the amount of revenue generated by the rate imposed under section 2.5 of this chapter.

(B) If an ordinance described in section 2.6 of this chapter is in effect in a county, to make a distribution to the county equal to the amount of revenue generated by the rate imposed under section 2.6 of this chapter.

(C) If an ordinance described in section 2.7 of this chapter is in effect in a county, to make a distribution to the county equal to the amount of revenue generated by the rate imposed under section 2.7 of this chapter.

(D) If an ordinance described in section 2.8 of this chapter is in effect in a county, to make a distribution to the county equal to the amount of revenue generated by the rate imposed under section 2.8 of this chapter.

(E) If an ordinance described in section 2.9 of this chapter (before its repeal) is in effect in a county, to make a distribution to the county equal to the amount of revenue generated by the rate imposed under section 2.9 of this chapter.

(F) If an ordinance described in section 3.1 of this chapter (before its expiration) is in effect in a county, to make a distribution to the county equal to the amount of revenue generated by the rate imposed under section 3.1 of this chapter.

(2) After making the distributions described in subdivision (1), if any, to make distributions to school corporations and civil taxing units in counties that formerly imposed a tax under IC 6-3.5-1.1 (repealed). The revenue categorized from the next twenty-five hundredths percent (0.25%) of the rate for a former tax adopted under IC 6-3.5-1.1 (repealed) shall be allocated to school corporations and civil taxing units. The amount of the allocation to a school corporation or civil taxing unit shall be determined using the allocation amounts for civil taxing units and school corporations in the county.

(3) After making the distributions described in subdivisions (1) and (2), the remaining revenue shall be treated as additional revenue (referred to as "additional revenue" in this chapter). Additional revenue may not be considered by the department of local government finance in determining:

(A) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or

(B) the approved property tax rate for any fund.

(b) In the case of a civil taxing unit that has pledged the tax from additional revenue for the payment of bonds, leases, or other obligations as reported by the civil taxing unit under IC 5-1-18, the adopting body may not, under section 4 of this chapter, reduce the proportional allocation of the additional revenue that was allocated in the preceding year if the reduction for that year would result in an amount less than the amount necessary for the payment of bonds, leases, or other obligations payable or required to be deposited in a sinking fund or other reserve in that year for the bonds, leases, or other obligations for which the tax from additional revenue has been pledged. To inform an adopting body with regard to allocations that affect the payment of bonds, leases, or other obligations, a taxing unit may provide the adopting body with information regarding any outstanding bonds, leases, or other obligations that are secured by additional revenue. The information must be provided before the date of the public hearing at which the adopting body may change the allocation of additional revenue under section 4 of this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.17; P.L.197-2016, SEC.47; P.L.85-2017, SEC.24; P.L.247-2017, SEC.14; P.L.184-2018, SEC.3; P.L.95-2022, SEC.5; P.L.137-2024, SEC.9; P.L.157-2026, SEC.125.
Ind. Code § 6-8.1-15-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-3
"Designated data base provider" defined
Status: in_force

Sec. 3. As used in this chapter, "designated data base provider" means a corporation, an association, or other entity representing the state and political subdivisions of the state that is responsible for providing an electronic data base under section 15 of this chapter and approved by the department.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-9-32-8 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-8
Unlawful transfers of money
Status: in_force

Sec. 8. (a) A member of the commission who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or

(2) approves a transfer for a purpose not permitted under law;

commits a Level 6 felony.

(b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.3-1999, SEC.1. Amended by P.L.158-2013, SEC.121.
Ind. Code § 6-3-1-10 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-10
"Corporation"
Status: in_force

Sec. 10. As used in this article, "corporation" includes all corporations, associations, real estate investment trusts (as defined in the Internal Revenue Code), joint stock companies, whether organized for profit or not-for-profit, any receiver, trustee or conservator thereof, business trusts, Massachusetts trusts, any proprietorship or partnership taxable under Section 1361 of the Internal Revenue Code, and any publicly traded partnership that is treated as a corporation for federal income tax purposes under Section 7704 of the Internal Revenue Code. The term includes life insurance companies (as defined in Section 816(a) of the Internal Revenue Code) and insurance companies subject to tax under Section 831 of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.110; Acts 1965, c.233, s.2; Acts 1973, P.L.49, SEC.2. As amended by P.L.2-1987, SEC.16; P.L.63-1988, SEC.4; P.L.192-2002(ss), SEC.68.
Ind. Code § 6-3.1-34-21 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-21
Evaluation of the performance of the tax credit program; report
Status: in_force

Sec. 21. (a) The board shall establish measurements for evaluating the performance of the tax credit program under this chapter.

(b) Beginning in 2023, and each odd-numbered year thereafter, the corporation shall provide for an evaluation of the tax credit program. The evaluation shall include an assessment of the effectiveness of the program, and the evaluation shall specifically report on the extent to which the tax credit program met the measurements established by the board under subsection (a). The corporation shall include information received or compiled under this section in the economic incentives and compliance report submitted under IC 5-28-28 for the calendar year in which the evaluation is completed.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-3-2-24 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-24
Income tax exemption; Olympic medalist
Status: in_force

Sec. 24. (a) This section applies to a taxable year beginning after December 31, 2013.

(b) As used in this section, "international committee" refers to the International Olympic Committee and the International Paralympic Committee.

(c) As used in this section, "Olympic games" refers to an international sports competition conducted every two (2) years by an international committee, including both the summer and winter games.

(d) As used in this section, "Olympic medal" refers to a gold, silver, or bronze medal won by an individual competing at the Olympic games.

(e) An individual is entitled to an exemption from the adjusted gross income tax imposed under this article equal to the sum of:

(1) the value of an Olympic medal won during the taxable year; plus

(2) the amount of income received during the taxable year from the United States Olympic Committee as prize money for winning the Olympic medal.

As added by P.L.87-2014, SEC.3.
Ind. Code § 6-1.5-5-5 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-5
Notice by Indiana board; county auditor to give notice to taxing units
Status: in_force

Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor (if any), the county assessor, the county auditor, and the department of local government finance:

(1) notice of its final determination, findings of fact, and conclusions of law; and

(2) notice of the procedures the petitioner or the department of local government finance must follow in order to obtain court review of the final determination of the Indiana board.

The county auditor shall provide copies of the documents described in subdivisions (1) and (2) to the taxing units entitled to notice under section 2(e) of this chapter.

As added by P.L.198-2001, SEC.95. Amended by P.L.199-2005, SEC.16; P.L.154-2006, SEC.63; P.L.146-2008, SEC.309; P.L.230-2025, SEC.64.
Ind. Code § 6-2.5-12-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-12
"Private communication service"
Status: in_force

Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-7-2-8 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-8
Distributor's license
Status: in_force

Sec. 8. (a) A distributor, including a person that sells taxable products through a website, must obtain a license under this section before it distributes taxable products in Indiana. The department shall issue licenses to applicants that qualify under this section. A license issued under this section is valid for two (2) years unless revoked or suspended by the department and is not transferable.

(b) An applicant for a license under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:

(1) an individual whose principal place of residence is outside Indiana; or

(2) a person, other than an individual, that has its principal place of business outside Indiana.

(c) To obtain or renew a license under this section, a person must:

(1) submit, for each location where it intends to distribute taxable products, an application that includes all information required by the department;

(2) pay a fee of twenty-five dollars ($25) at the time of application; and

(3) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.

(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.

(e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.

(f) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.

(g) A distributor issued a license under this section is prohibited from selling, using, or distributing flavored nitrous oxide. If a distributor violates this subsection, the department may suspend or revoke the distributor's license and impose sanctions on the distributor in an amount equal to the cost of disposing of the flavored nitrous oxide.

As added by P.L.96-1987, SEC.7. Amended by P.L.205-2013, SEC.130; P.L.165-2021, SEC.109; P.L.1-2025, SEC.100; P.L.163-2025, SEC.3; P.L.205-2025, SEC.17.
Ind. Code § 6-3.6-6-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-6
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.50.
Ind. Code § 6-1.1-18-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-20
Expired
Status: repealed

Expired 6-30-2015 by P.L.257-2013, SEC.17.
Ind. Code § 6-8.1-15-16 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-16
Use of enhanced ZIP codes
Status: in_force

Sec. 16. (a) If an electronic data base is not provided under section 15 of this chapter, a home service provider shall be held harmless from any tax, charge, or fee liability in Indiana that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to section 18 of this chapter, the home service provider employs an enhanced ZIP code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of taxing jurisdiction to ensure that each street address is assigned to the correct taxing jurisdiction. If an enhanced ZIP code overlaps boundaries of taxing jurisdictions of the same level, the home service provider must designate one (1) specific jurisdiction within the enhanced ZIP code for use in taxing the activity for that enhanced ZIP code for each level of taxing jurisdiction. Any enhanced ZIP code assignment changed in accordance with section 18 of this chapter is considered to be in compliance with this section.

(b) For purposes of this section, there is a rebuttable presumption that a home service provider has exercised due diligence if the home service provider demonstrates that it has:

(1) expended reasonable resources to implement and maintain an appropriately detailed electronic data base of street address assignments to taxing jurisdictions;

(2) implemented and maintained reasonable internal controls to promptly correct misassignments of street addresses to taxing jurisdictions; and

(3) used all reasonably obtainable and usable data pertaining to municipal annexation, incorporations, reorganizations, and any other changes in jurisdictional boundaries that materially affect the accuracy of the data base.

(c) This section applies to a home service provider that is in compliance with the requirements of this section until the later of:

(1) eighteen (18) months after the nationwide standard numeric code described in the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or

(2) six (6) months after the department or a designated data base provider provides a data base as described in section 15 of this chapter.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-3-1-11 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-11-b
"Internal Revenue Code"
Status: in_force

Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.

Sec. 11. (a) Except as provided in subsection (e), the term "Internal Revenue Code" means the Internal Revenue Code of 1986 of the United States as amended and in effect on January 1, 2026.

(b) Whenever the Internal Revenue Code is mentioned in this article, or in another provision of the Indiana Code that cites the definition of "Internal Revenue Code" provided in this section, the particular provisions that are referred to, together with all the other provisions of the Internal Revenue Code in effect on January 1, 2026, that pertain to the provisions specifically mentioned, shall be regarded as incorporated in this article by reference and have the same force and effect as though fully set forth in this article. To the extent that a federal statute in the United States Code is enacted or amended in a title other than the Internal Revenue Code on or before January 1, 2026, and affects federal adjusted gross income, federal taxable income, federal tax credits, or other federal tax attributes, the federal statute shall be considered to be part of the Internal Revenue Code as amended and in effect on January 1, 2026. To the extent:

(1) the provisions of the Internal Revenue Code apply to this article, regulations adopted under Section 7805(a) of the Internal Revenue Code, and in effect on January 1, 2026; and

(2) a federal statute in the United States Code that is enacted or amended in a title other than the Internal Revenue Code on or before January 1, 2026, and affects federal adjusted gross income, federal taxable income, federal tax credits, or other federal tax attributes applies to this article, regulations adopted under the federal statute of the United States Code and in effect on January 1, 2026;

shall be regarded as rules adopted by the department under this article, unless the department adopts specific rules that supersede the regulation.

(c) An amendment to the Internal Revenue Code made by an act passed by Congress before January 1, 2026, other than the federal 21st Century Cures Act (P.L. 114-255) and the federal Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115-63), that is effective for any taxable year that began before January 1, 2026, and that affects:

(1) individual adjusted gross income (as defined in Section 62 of the Internal Revenue Code);

(2) corporate taxable income (as defined in Section 63 of the Internal Revenue Code);

(3) trust and estate taxable income (as defined in Section 641(b) of the Internal Revenue Code);

(4) life insurance company taxable income (as defined in Section 801(b) of the Internal Revenue Code);

(5) mutual insurance company taxable income (as defined in Section 821(b) of the Internal Revenue Code); or

(6) taxable income (as defined in Section 832 of the Internal Revenue Code);

is also effective for that same taxable year for purposes of determining adjusted gross income under section 3.5 of this chapter and IC 6-5.5-1-2.

(d) This subsection applies to a taxable year ending before January 1, 2013. The following provisions of the Internal Revenue Code that were amended by the Tax Relief Act, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312) are treated as though they were not amended by the Tax Relief Act, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312):

(1) Section 1367(a)(2) of the Internal Revenue Code pertaining to an adjustment of basis of the stock of shareholders.

(2) Section 871(k)(1)(C) and 871(k)(2)(C) of the Internal Revenue Code pertaining the treatment of certain dividends of regulated investment companies.

(3) Section 897(h)(4)(A)(ii) of the Internal Revenue Code pertaining to regulated investment companies qualified entity treatment.

(4) Section 512(b)(13)(E)(iv) of the Internal Revenue Code pertaining to the modification of tax treatment of certain payments to controlling exempt organizations.

(5) Section 613A(c)(6)(H)(ii) of the Internal Revenue Code pertaining to the limitations on percentage depletion in the case of oil and gas wells.

(6) Section 451(i)(3) of the Internal Revenue Code pertaining to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy for qualified electric utilities.

(7) Section 954(c)(6) of the Internal Revenue Code pertaining to the look-through treatment of payments between related controlled foreign corporation under foreign personal holding company rules.

The department shall develop forms and adopt any necessary rules under IC 4-22-2 to implement this subsection.

(e) Solely for purposes of the provisions specified in subsection (f), the term "Internal Revenue Code" shall mean the Internal Revenue Code as in effect on July 4, 2025, and any reference to January 1, 2026, in this section shall be applied as if the reference is to July 4, 2025.

(f) The provisions to which subsection (e) is to be applied are as follows:

(1) Section 23 of the Internal Revenue Code.

(2) Section 168(e)(3)(B)(vi) of the Internal Revenue Code.

(3) Section 223(c)(2)(E) of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.111; Acts 1965, c.233, s.3; Acts 1967, c.345, s.2; Acts 1969, c.326, s.2; Acts 1971, P.L.64, SEC.2; Acts 1973, P.L.49, SEC.3; Acts 1975, P.L.60, SEC.1. As amended by Acts 1977, P.L.78, SEC.1; Acts 1978, P.L.44, SEC.1; Acts 1979, P.L.67, SEC.1; Acts 1980, P.L.55, SEC.1; Acts 1981, P.L.82, SEC.2; Acts 1982, P.L.52, SEC.2; P.L.82-1983, SEC.2; P.L.49-1984, SEC.2; P.L.74-1985, SEC.1; P.L.71-1986, SEC.1; P.L.2-1987, SEC.17; P.L.63-1988, SEC.5; P.L.89-1989, SEC.1; P.L.35-1990, SEC.11; P.L.64-1991, SEC.1; P.L.43-1992, SEC.9; P.L.74-1993, SEC.1; P.L.19-1994, SEC.7; P.L.85-1995, SEC.9; P.L.60-1997, SEC.2; P.L.119-1998, SEC.4; P.L.2-2000, SEC.1; P.L.9-2001, SEC.1; P.L.177-2002, SEC.11; P.L.192-2002(ss), SEC.69; P.L.105-2003, SEC.2; P.L.246-2005, SEC.70; P.L.184-2006, SEC.4; P.L.234-2007, SEC.41; P.L.131-2008, SEC.12; P.L.182-2009(ss), SEC.188; P.L.113-2010, SEC.54; P.L.229-2011, SEC.84; P.L.137-2012, SEC.53; P.L.205-2013, SEC.81; P.L.242-2015, SEC.15; P.L.204-2016, SEC.15; P.L.214-2018(ss), SEC.3; P.L.234-2019, SEC.8; P.L.146-2020, SEC.22; P.L.165-2021, SEC.72; P.L.194-2023, SEC.8; P.L.1-2026, SEC.1; P.L.128-2026, SEC.6.
Ind. Code § 6-1.1-18.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-9
Exemption from levy limits; major bridge fund
Status: in_force

Sec. 9. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit under IC 8-16-3.1. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-16-3.1.

As added by P.L.73-1983, SEC.1.
Ind. Code § 6-3-2-4 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-4
Military service deduction; retirement income or survivor's benefits deduction
Status: in_force

Sec. 4. (a) Each taxable year, an individual, or the individual's surviving spouse, is entitled to the following:

(1) An adjusted gross income tax deduction for the first five thousand dollars ($5,000) of income, excluding adjusted gross income described in subdivision (2), received during the taxable year by the individual, or the individual's surviving spouse, for the individual's service in an active or reserve component of the armed forces of the United States, including the United States Army, United States Navy, United States Air Force, United States Space Force, United States Coast Guard, United States Marine Corps, Merchant Marine, Indiana Army National Guard, or Indiana Air National Guard, or the United States Public Health Service Commissioned Corps or the National Oceanic and Atmospheric Administration Commissioned Officer Corps.

(2) An adjusted gross income tax deduction for income from retirement or survivor's benefits received during the taxable year by the individual, or the individual's surviving spouse, for the individual's service in an active or reserve component of the armed forces of the United States, including the United States Army, United States Navy, United States Air Force, United States Space Force, United States Coast Guard, United States Marine Corps, Merchant Marine, Indiana Army National Guard, or Indiana Air National Guard, or the United States Public Health Service Commissioned Corps or the National Oceanic and Atmospheric Administration Commissioned Officer Corps. The amount of the deduction is the lesser of:

(A) the benefits included in the adjusted gross income of the individual or the individual's surviving spouse; or

(B) six thousand two hundred fifty dollars ($6,250) plus the following:

(i) For taxable years beginning in 2019, twenty-five percent (25%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).

(ii) For taxable years beginning in 2020, fifty percent (50%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).

(iii) For taxable years beginning in 2021, seventy-five percent (75%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).

(iv) For taxable years beginning after 2021, one hundred percent (100%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).

(b) An individual whose qualified military income is subtracted from the individual's federal adjusted gross income under IC 6-3-1-3.5(a)(18) for Indiana individual income tax purposes is not, for that taxable year, entitled to a deduction under this section for the same qualified military income that is deducted under IC 6-3-1-3.5(a)(18).

As added by Acts 1977, P.L.78, SEC.3. Amended by P.L.76-1985, SEC.2; P.L.144-2007, SEC.5; P.L.6-2012, SEC.49; P.L.250-2015, SEC.16; P.L.217-2017, SEC.64; P.L.214-2018(ss), SEC.7; P.L.162-2019, SEC.1; P.L.58-2025, SEC.2; P.L.238-2025, SEC.11.
Ind. Code § 6-2.5-1-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-5
"Gross retail income"
Status: in_force

Note: This version of section effective until 3-15-2026. See also following version of this section, effective 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 services, for which tangible personal property is sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for:

(1) the seller's cost of the property sold;

(2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller;

(3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;

(4) delivery charges; or

(5) consideration received by the seller from a third party if:

(A) the seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;

(C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(D) the price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.

For purposes of subdivision (4), delivery charges are charges by the seller for preparation and delivery of the property to a location designated by the purchaser of property, including but not limited to transportation, shipping, postage charges that are not separately stated on the invoice, bill of sale, or similar document, handling, crating, and packing. Delivery charges do not include postage charges that are separately stated on the invoice, bill of sale, or similar document.

(b) "Gross retail income" does not include that part of the gross receipts attributable to:

(1) the value of any tangible personal property received in a like kind exchange in the retail transaction, if the value of the property given in exchange is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(2) the receipts received in a retail transaction which constitute interest, finance charges, or insurance premiums on either a promissory note or an installment sales contract;

(3) discounts, including cash, terms, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale;

(4) interest, financing, and carrying charges from credit extended on the sale of personal property if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(5) any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser, including an excise tax imposed under IC 6-6-15;

(6) installation charges that are separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(7) telecommunications nonrecurring charges;

(8) postage charges that are separately stated on the invoice, bill of sale, or similar document; or

(9) charges for serving or delivering food and food ingredients furnished, prepared, or served for consumption at a location, or on equipment, provided by the retail merchant, to the extent that the charges for the serving or delivery are stated separately from the price of the food and food ingredients when the purchaser pays the charges.

(c) Notwithstanding subsection (b)(5):

(1) in the case of retail sales of special fuel (as defined in IC 6-6-2.5-22) or kerosene (as defined in IC 16-44-2-2), the gross retail income is the total sales price of the special fuel or kerosene minus the part of that price attributable to tax imposed under IC 6-6-2.5 (in the case of special fuel) or Section 4041 or Section 4081 of the Internal Revenue Code (in the case of either special fuel or kerosene);

(2) in the case of retail sales of cigarettes (as defined in IC 6-7-1-2), the gross retail income is the total sales price of the cigarettes including the tax imposed under IC 6-7-1; and

(3) in the case of retail sales of consumable material (as defined in IC 6-7-4-2), vapor products (as defined in IC 6-7-4-8), and closed system cartridges (as defined in IC 6-7-2-0.5) under the closed system cartridge tax, the gross retail income received from selling at retail is the total sales price of the consumable material (as defined in IC 6-7-4-2), vapor products (as defined in IC 6-7-4-8), and closed system cartridges (as defined in IC 6-7-2-0.5) including the tax imposed under IC 6-7-4 and IC 6-7-2-7.5.

(d) Gross retail income is only taxable under this article to the extent that the income represents:

(1) the price of the property transferred, without the rendition of any services; and

(2) except as provided in subsection (b), any bona fide charges which are made for preparation, fabrication, alteration, modification, finishing, completion, delivery, or other service performed in respect to the property transferred before its transfer and which are separately stated on the transferor's records. For purposes of this subdivision, a transfer is considered to have occurred after the delivery of the property to the purchaser.

(e) A public utility's or a power subsidiary's gross retail income includes all gross retail income received by the public utility or power subsidiary, including any minimum charge, flat charge, membership fee, or any other form of charge or billing.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.1; P.L.81-2004, SEC.2; P.L.182-2009(ss), SEC.174; P.L.113-2010, SEC.43; P.L.265-2013, SEC.1; P.L.188-2018, SEC.2; P.L.146-2020, SEC.3; P.L.159-2021, SEC.3; P.L.165-2021, SEC.69; P.L.199-2021, SEC.2; P.L.205-2025, SEC.1.
Ind. Code § 6-9-67-3 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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 fiscal body has previously:

(1) adopted a resolution in support of the proposed town food and beverage tax; and

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

(b) If the town fiscal body adopts an ordinance under subsection (a), the town fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If the town fiscal body adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the last day of the month following the month in which the ordinance is adopted.

As added by P.L.230-2025, SEC.116.