reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel|6-2.5-7-3. Retail Merchant; Calculation of Tax Liability; Metered Pump Sales; Kerosene

Sec. 3. With respect to the sale of kerosene which is dispensed from a metered pump, unless the purchaser provides an exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant shall collect, for each unit of kerosene sold, state gross retail tax in an amount equal to the product, rounded to the nearest one-tenth of one cent ($0.001), of:(1) the price per unit before the addition of state and federal taxes; multiplied by(2) seven percent (7%).Unless the exemption certificate is provided, the retail merchant shall collect the state gross retail tax prescribed in this section even if the transaction is exempt from taxation under IC 6-2.5-5.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.5; P.L.81-1983, SEC.4; P.L.80-1983, SEC.2; P.L.11-1984, SEC.2; P.L.222-1999, SEC.2; P.L.192-2002(ss), SEC.63; P.L.146-2008, SEC.314; P.L.227-2013, SEC.6; P.L.218-2017, SEC.6.
IN Code § 6-2.5-8-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-0.3. Intent of General Assembly Adding Sections 8.5 and 11 of This Chapter

Sec. 0.3. It is the intent of the general assembly that the addition of sections 8.5 and 11 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.As added by P.L.220-2011, SEC.137.
IN Code § 6-2.5-8-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-3. Manufacturer's or Wholesaler's Certificate

Sec. 3. (a) A manufacturer or wholesaler may register with the department as a purchaser of property in exempt transactions. A manufacturer or wholesaler wishing to register must apply in the same manner and pay the same fee as a retail merchant under section 1 of this chapter.(b) Upon receiving the application and fee, the department may issue a manufacturer's or wholesaler's certificate for each place of business listed on the application. Each certificate shall contain a serial number and the location of the place of business for which it is issued.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-8-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-4. Exempt Organizations; Certificate

Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with the department as a purchaser of property in exempt transactions. An exempt organization wishing to register must file an application listing its principal location, but the organization is not required to pay the fee.(b) Upon receiving the application, the department may issue an exempt organization certificate containing a serial number and the principal location of the exempt organization.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-8-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-5. Duration of Certificate

Sec. 5. A certificate issued under section 3 or 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.
IN Code § 6-2.5-8-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-6. Outstanding Tax Warrants; Prohibition

Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.332-1989(ss), SEC.15.
IN Code § 6-2.5-8-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-8.5. Commercial Printing Sales

Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible personal property sold by the commercial printer to the customer will be resold in the ordinary course of the customer's business without changing the form of the property.As added by P.L.70-1993, SEC.4.
IN Code § 6-2.5-8-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-9. Direct Payment Permit

Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c).(b) A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction.(c) The department may revoke a direct payment certificate, without cause, at any time.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, SEC.1.
IN Code § 6-2.5-8-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-11. Commercial Printing Contracts

Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:(1) The ownership or leasing by that person of tangible or intangible property located at the Indiana premises of the commercial printer.(2) The sale by that person of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer.(3) The activities of any kind performed by or on behalf of that person at the Indiana premises of the commercial printer.(4) The activities of any kind performed by the commercial printer in Indiana for or on behalf of that person.As added by P.L.70-1993, SEC.5.
IN Code § 6-2.5-8-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 8. Registration|6-2.5-8-12. Contract With Call Center Operator; Effect on Duty to Collect Tax

Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:(1) The ownership or leasing by the person of tangible or intangible property that is:(A) located at the Indiana premises of the call center operator;(B) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and(C) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator.(2) The activities of any kind performed by or on behalf of the person at the Indiana premises of the call center operator.(3) The activities of any kind performed by the call center operator in Indiana for or on behalf of the person.(b) Tangible or intangible property that is:(1) owned or leased by a person that has contracted with a call center operator for a telephone service;(2) located at the premises of the call center operator;(3) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and(4) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator;shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. For purposes of this section, a call center operator with which a person has contracted for a telephone service shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.(c) For purposes of this section, a telephone service includes soliciting orders by telephone, accepting orders by telephone, and making and receiving any other telephone calls.As added by P.L.65-2003, SEC.1.
IN Code § 6-2.5-9-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses

Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor.(b) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use tax, commits a Class B misdemeanor.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-9-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-2. Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense

Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.6; P.L.293-2013(ts), SEC.11.
IN Code § 6-2.5-9-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-3. Personal Liability of Holder of Taxes in Trust; Failure to Collect and Remit; Offense; Exception for Marketplace Facilitator

Sec. 3. (a) Except as provided in subsection (b) and the limited relief provided for marketplace facilitators in section 3.5 of this chapter (before its expiration), an individual who:(1) is an individual retail merchant or is an employee, officer, or member of a corporate or partnership retail merchant; and(2) has a duty to remit state gross retail or use taxes (as described in IC 6-2.5-3-2) to the department;holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.(b) For calendar years beginning after December 31, 2021, except in cases in which the marketplace facilitator and the seller are affiliated, a marketplace facilitator is not liable under this section for failure to collect and remit gross retail and use taxes if the marketplace facilitator demonstrates to the satisfaction of the department that:(1) the marketplace facilitator has a system in place to require the seller to provide accurate information and has made a reasonable effort to obtain accurate information from the seller about a retail transaction;(2) the failure to collect and remit the correct tax was due to incorrect or insufficient information provided to the marketplace facilitator by the seller; and(3) the marketplace facilitator provides information showing who the purchaser was in each transaction for which the tax had not been collected.If the marketplace facilitator is relieved of liability under this subsection, the purchaser is liable for any amount of uncollected, unpaid, or unremitted tax.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.7; P.L.6-1987, SEC.6; P.L.18-1994, SEC.7; P.L.158-2013, SEC.84; P.L.108-2019, SEC.118.
IN Code § 6-2.5-9-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-3.5. Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax

Sec. 3.5. (a) This section applies only in the context of an audit or other investigation conducted by the department of calendar years beginning after December 31, 2018, and before January 1, 2022.(b) Subject to the limits in subsection (c), a marketplace facilitator is relieved of liability for the failure to collect and remit gross retail or use tax on taxable retail transactions to the extent that the marketplace facilitator can show to the department's satisfaction that:(1) the taxable retail transaction was made through the marketplace;(2) the marketplace facilitator and the seller are not affiliated persons;(3) the failure to collect gross retail or use tax was not due to an error in sourcing the transaction; and(4) the transaction facilitated by the marketplace facilitator occurred before January 1, 2022, regardless of when the purchased items are delivered to the purchaser.(c) Liability relief for a marketplace facilitator under this section for any calendar year to which this section applies is limited as follows:(1) For calendar year 2019, the liability relief may not exceed five percent (5%) of the total tax due under this article on taxable retail transactions facilitated by the marketplace and sourced to this state under IC 6-2.5-13-1 during the same calendar year.(2) For calendar year 2020, the liability relief may not exceed three percent (3%) of the total tax due under this article on taxable retail transactions facilitated by the marketplace and sourced to this state under IC 6-2.5-13-1 during the same calendar year.(3) For calendar year 2021, the liability relief may not exceed two percent (2%) of the total tax due under this article on taxable retail transactions facilitated by the marketplace and sourced to this state under IC 6-2.5-13-1 during the same calendar year.(d) If a marketplace facilitator is relieved of liability under this section, the seller is also relieved of liability for the amount of uncollected tax due.(e) Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the department gross retail and use tax. If a marketplace facilitator exceeds the limits of subsection (c), the marketplace facilitator is liable for the payment of any remaining taxes, plus any penalties and interest attributable to those taxes, to the state. The marketplace facilitator shall also be considered a retail merchant for purposes of section 3 of this chapter.(f) This section expires January 1, 2023.As added by P.L.108-2019, SEC.119.
IN Code § 6-2.5-9-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-4. Inclusion of Tax in Displayed Price; Offer to Assume or Absorb Tax; Unlawful Price Advertising; Offense

Sec. 4. A person who:(1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes;(2) offers to assume or absorb part of a customer's state gross retail or use tax on a sale; or(3) offers to refund part of a customer's state gross retail or use tax as a part of a sale;commits a Class B infraction.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.7; P.L.218-2017, SEC.10.
IN Code § 6-2.5-9-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-6. Vehicle and Watercraft Title or Aircraft Registration; Payment of Taxes Requisite; Offenses

Sec. 6. (a) The state may not title a vehicle or a watercraft or register an aircraft unless the person obtaining the title or registration:(1) presents proper evidence, prescribed by the department, showing that the state gross retail and use taxes imposed in respect to the vehicle, watercraft, or aircraft have been paid or that the state gross retail and use taxes are inapplicable because of an exemption; or(2) files the proper form and pays the state gross retail and use taxes imposed in respect to the vehicle, watercraft, or aircraft.(b) A person who:(1) is a purchaser of a vehicle, aircraft, or watercraft;(2) is required to pay the state gross retail or use tax to the department, through the bureau of motor vehicles, Indiana department of transportation, department of natural resources, or a county treasurer; and(3) knowingly fails to remit all or part of the state gross retail or use tax that is due;commits a Class A misdemeanor.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.8; P.L.6-1987, SEC.7; P.L.335-1989(ss), SEC.6; P.L.18-1990, SEC.20.
IN Code § 6-2.5-9-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense

Sec. 7. (a) Any person who:(1) removes;(2) alters;(3) defaces; or(4) covers;a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant's location commits a Class C infraction.(b) A retail merchant shall notify the department of any violation of subsection (a) that occurs on the retail merchant's premises.(c) A retail merchant who fails to give the notice required by subsection (b) within two (2) business days after the violation of subsection (a) occurs commits a Class B infraction.As added by P.L.26-1985, SEC.9. Amended by P.L.174-2021, SEC.3.
IN Code § 6-2.5-9-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-8. Records; Inspection; Falsification; Offenses

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.(b) A person that:(1) makes false entries in a tax record; or(2) keeps more than one (1) set of tax records;with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.
IN Code § 6-2.5-9-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana

Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or superior court against a person that the department believes meets the criteria of IC 6-2.5-2-1(d) in order to establish that:(1) the person has an obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d); and(2) the person's obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid under state and federal law.(b) A court in which an action for a declaratory judgment is brought under subsection (a) shall act on the declaratory judgment action as expeditiously as possible.(c) IC 34-52-1-1(b) and all other provisions authorizing attorney's fees do not apply to a declaratory judgment action brought under subsection (a) or to any appeal from a judgment in a declaratory judgment action brought under subsection (a).(d) The following apply if the department files a declaratory judgment action under this section:(1) The department and other state agencies and state entities may not, during the pendency of the declaratory judgment action (including any appeals from a judgment in the declaratory judgment action), enforce the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) against any person that does not affirmatively consent or otherwise remit the gross retail tax on a voluntary basis. However, this subdivision does not apply to a person if there is a previous judgment from a court establishing the validity of the obligation to collect state gross retail tax with respect to that person.(2) The prohibition under subdivision (1) on the enforcement of the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) does not apply if:(A) a court enters a final judgment on the merits declaring that the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid; and(B) the final judgment of the court is no longer subject to appeal.(e) An obligation to remit the gross retail tax as required by IC 6-2.5-2-1(d) may not be applied retroactively before the effective date of that subsection on July 1, 2017.As added by P.L.247-2017, SEC.3. Amended by P.L.146-2020, SEC.17.
IN Code § 6-2.5-9-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana

Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that the taxpayer lacked a physical presence in Indiana and complied with IC 6-2.5-2-1(d) voluntarily.(b) IC 6-2.5-2-1(d), section 9 of this chapter, and this section do not limit the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.(c) A retail merchant that remits gross retail tax voluntarily or otherwise under IC 6-2.5-2-1(d) is not liable to a purchaser who claims that the sales tax has been overcollected if IC 6-2.5-2-1(d) is later found unlawful.(d) IC 6-2.5-2-1(d) does not affect the obligation of any purchaser to remit use tax as required under IC 6-2.5-3.As added by P.L.247-2017, SEC.4. Amended by P.L.146-2020, SEC.18.