reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-4-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers

Sec. 14. The department of administration and each purchasing agent for a state educational institution shall provide the department with a list of every person who desires to enter into a contract to sell tangible personal property to an agency (as defined in IC 4-13-2-1) or a state educational institution. The department shall notify the department of administration or the purchasing agent of the state educational institution if a person on the list does not have a registered retail merchant certificate or is delinquent in remitting or paying amounts due to the department under this article.As added by P.L.254-2003, SEC.4. Amended by P.L.2-2007, SEC.118; P.L.211-2007, SEC.11.
IN Code § 6-2.5-4-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-15. Bundled Transactions

Sec. 15. (a) This section applies to retail transactions occurring after December 31, 2007.(b) A person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction.As added by P.L.153-2006, SEC.4.
IN Code § 6-2.5-4-16.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services

Sec. 16.2. (a) This section applies to transactions occurring after June 30, 2008.(b) A person is a retail merchant making a retail transaction when the person:(1) leases or rents an aircraft to another person; and(2) provides flight instruction services to the lessee or renter during the term of the lease or rental.(c) The amount of the gross retail income attributable to a retail transaction described in subsection (b) is the amount charged by the retail merchant for the lease or rental of the aircraft used in conjunction with the flight instruction services provided to the lessee or renter.As added by P.L.1-2009, SEC.47.
IN Code § 6-2.5-4-16.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-16.4. Specified Digital Products

Sec. 16.4. (a) As used in this section, "end user" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons.(b) A person is a retail merchant making a retail transaction when the person:(1) electronically transfers specified digital products to an end user; and(2) grants to the end user the right of permanent use of the specified digital products that is not conditioned upon continued payment by the purchaser.(c) The sale of a digital code that may be used to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. As used in this subsection, a digital code means a method that permits a purchaser to obtain at a later date a product transferred electronically.As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.
IN Code § 6-2.5-4-16.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-16.7. Prewritten Computer Software

Sec. 16.7. (a) Except as provided in subsection (b), a person is a retail merchant making a retail transaction when the person sells, rents, leases, or licenses for consideration the right to use prewritten computer software delivered electronically.(b) A transaction in which an end user purchases, rents, leases, or licenses the right to remotely access prewritten computer software over the Internet, over private or public networks, or through wireless media:(1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and(2) does not constitute a retail transaction.As added by P.L.200-2018, SEC.1.
IN Code § 6-2.5-4-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-17. Computer Software Maintenance Contracts

Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software.As added by P.L.113-2010, SEC.49.
IN Code § 6-2.5-4-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-18. Marketplace Facilitator Considered the Retail Merchant of Retail Transactions Facilitated for Sellers on Its Marketplace

Sec. 18. (a) A marketplace facilitator shall be considered the retail merchant of each retail transaction (including a retail transaction under section 4 of this chapter) that is facilitated for sellers on its marketplace when it does any of the following on behalf of the seller:(1) Collects the sales price or purchase price of the seller's products.(2) Provides access to payment processing services, either directly or indirectly.(3) Charges, collects, or otherwise receives fees or other consideration for transactions made on its electronic marketplace.(b) Regardless of whether a transaction under subsection (a) was made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:(1) Collect and remit the gross retail tax, even if a seller for whom a transaction was facilitated:(A) does not have a registered retail merchant certificate; or(B) would not have been required to collect gross retail tax had the transaction not been facilitated by the marketplace facilitator.(2) Comply with all applicable procedures and requirements imposed under this article as the retail merchant in such transaction.(c) The gross retail income from a transaction under this section is equal to the total amount of consideration paid by the purchaser, including the payment of any fee, commission, or other charge by the marketplace facilitator, except that the gross retail income does not include any taxes on the transaction that are imposed directly on the consumer other than taxes described under IC 6-2.5-1-5(c)(2).As added by P.L.108-2019, SEC.112. Amended by P.L.146-2020, SEC.13.
IN Code § 6-2.5-5-0.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-0.4. Intent of General Assembly Adding Section 36 of This Chapter

Sec. 0.4. It is the intent of the general assembly that the addition of section 36 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.As added by P.L.220-2011, SEC.135.
IN Code § 6-2.5-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-1. Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race

Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer, pesticides, fungicides, and other tangible personal property are exempt from the state gross retail tax if:(1) the person acquiring the property acquires it for the person's direct use in the direct production of food and food ingredients or commodities for sale or for further use in the production of food and food ingredients or commodities for sale; and(2) the person acquiring the property is occupationally engaged in the production of food and food ingredients or commodities which the person sells for human or animal consumption or uses for further food and food ingredient or commodity production.(b) A transaction involving the sale of a race horse in a claiming race (as defined by IC 4-31-2-3.5) is exempt from the state gross retail tax.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.21; P.L.239-2017, SEC.3; P.L.268-2017, SEC.39; P.L.86-2018, SEC.67.
IN Code § 6-2.5-5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-2. Agricultural Machinery, Tools, and Equipment

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.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.
IN Code § 6-2.5-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-3. Exemption; Acquisition for Direct Use in Direct Production

Sec. 3. (a) For purposes of this section:(1) the:(A) retreading of tires; and(B) felling of trees for further use in production or for sale in the ordinary course of business;shall be treated as the processing of tangible personal property; and(2) commercial printing shall be treated as the production and manufacture of tangible personal property.(b) Except as provided in subsection (d), transactions involving manufacturing 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 direct use in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property.(c) Except as provided in subsection (d), transactions involving manufacturing machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into an industrial process from an onsite location, are exempt from the state gross retail tax if the person acquiring that property:(1) acquires it for the person's direct use in an industrial processing service; and(2) is an industrial processor.(d) The exemptions provided in subsections (b) and (c) do not apply to transactions involving distribution equipment or transmission equipment acquired by a public utility engaged in generating electricity.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.76-1985, SEC.9; P.L.78-1989, SEC.4; P.L.192-2002(ss), SEC.50; P.L.211-2007, SEC.12; P.L.250-2015, SEC.10; P.L.181-2016, SEC.22; P.L.239-2017, SEC.5.
IN Code § 6-2.5-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-4. Property for Use in Producing Machinery, Tools, or Equipment

Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiring the property acquires it for the person's direct use in the direct production of the machinery, tools, or equipment described in section 2 or 3 of this chapter.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.250-2015, SEC.11; P.L.239-2017, SEC.6.
IN Code § 6-2.5-5-5.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-5.1. Exemption; Acquisition for Direct Consumption in Direct Production; Industrial Processing Service; Direct Application of Fertilizers; Direct Harvesting of Agricultural Commodities

Sec. 5.1. (a) As used in this section, "tangible personal property" includes electrical energy, natural or artificial gas, water, steam, and steam heat.(b) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for direct consumption as a material to be consumed in the direct production of other tangible personal property in the person's business of manufacturing, processing, refining, repairing, mining, agriculture, horticulture, floriculture, or arboriculture. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.(c) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring that property:(1) acquires it for the person's direct consumption as a material to be consumed in an industrial processing service; and(2) is an industrial processor.(d) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property:(1) acquires it for the person's direct consumption as a material to be consumed 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.As added by Acts 1981, P.L.63, SEC.6. Amended by P.L.23-1986, SEC.2; P.L.78-1989, SEC.5; P.L.192-2002(ss), SEC.51; P.L.172-2011, SEC.50; P.L.137-2012, SEC.47; P.L.242-2015, SEC.7; P.L.239-2017, SEC.7.
IN Code § 6-2.5-5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-6. Exemption; Acquisition for Incorporation Into Product for Sale

Sec. 6. Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for incorporation as a material part of other tangible personal property which the purchaser manufactures, assembles, refines, or processes for sale in his business. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.78-1989, SEC.6; P.L.192-2002(ss), SEC.52.
IN Code § 6-2.5-5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-7. Materials Used in Construction Business, Public Street, or Utility Service

Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if:(1) the person acquiring the property is in the construction business;(2) the person acquiring the property acquires it for incorporation as a material or integral part of a public street or of a public water, sewage, or other utility service;(3) the public street or public utility service into which the property is to be incorporated is required under a subdivision plat, approved and accepted by the appropriate Indiana political subdivision; and(4) the public street or public utility is to be publicly maintained after its completion.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-9. Returnable Containers; Nonreturnable Packaging

Sec. 9. (a) As used in this section, "returnable containers" means containers customarily returned by the buyer of the contents for reuse as containers.(b) Sales of returnable containers are exempt from the state gross retail tax if the transaction constitutes selling at retail as defined in IC 6-2.5-4-1 and if the returnable containers contain contents.(c) Sales of returnable containers are exempt from the state gross retail tax if the containers are transferred empty for the purpose of refilling.(d) Sales of wrapping material and empty containers are exempt from the state gross retail tax if the person acquiring the material or containers acquires them for use as nonreturnable packages for:(1) selling the contents that the person adds; or(2) shipping or delivering tangible personal property that:(A) is owned by another person;(B) is processed or serviced for the owner; and(C) will be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2012, SEC.48.
IN Code § 6-2.5-5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses

Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if:(1) the property is classified as production plant or power production expenses, according to the uniform system of accounts which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and(2) the person acquiring the property is:(A) a public utility that furnishes or sells electrical energy, steam, or steam heat in a retail transaction described in IC 6-2.5-4-5; or(B) a power subsidiary (as defined in IC 6-2.5-4-5(a)) that furnishes or sells electrical energy, steam, or steam heat to a public utility described in clause (A).As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.8; P.L.71-1993, SEC.6.
IN Code § 6-2.5-5-10.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-10.5. Tangible Personal Property Exemption; Public Utility or Power Subsidiary; "Utility Scale Battery Energy Storage System"

Sec. 10.5. (a) Transactions occurring on or after May 1, 2021, involving tangible personal property are exempt from the state gross retail tax, if:(1) the property is classified as a utility scale battery energy storage system as defined in subsection (b);(2) the person acquiring the property is:(A) a public utility that furnishes or sells electrical energy; or(B) a power subsidiary (as defined in IC 6-2.5-4-5(a)) that furnishes or sells electrical energy to a public utility described in clause (A); and(3) the person acquiring the property uses the property to store electrical energy in-front of the customer's meter.(b) As used in this section, a "utility scale battery energy storage system" means a system capable of storing and releasing greater than 1MW of electrical energy for a minimum of one (1) hour utilizing an AC inverter and DC storage, or equipment which receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, and superconducting magnets, but does not include foundations or property used to directly or indirectly connect the AC inverter or DC storage of such system to electrical energy production equipment or the customer's meter.As added by P.L.159-2021, SEC.4.
IN Code § 6-2.5-5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-11. Gas Utilities; Production or Storage Plants and Expenses

Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if:(1) the property is classified as production plant, storage plant, production expenses, or underground storage expenses according to the uniform system of accounts, which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and(2) the person acquiring the property is a public utility that furnishes or sells natural or artificial gas in a retail transaction described in IC 6-2.5-4-5.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.9; P.L.71-1993, SEC.7.
IN Code § 6-2.5-5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-12. Water Utilities; Plants and Expenses

Sec. 12. Transactions involving tangible personal property are exempt from the state gross retail tax if:(1) the property is classified as source of supply plant and expenses, the pumping plant and expenses, or water treatment plant and expenses according to the uniform system of accounts which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and(2) the person acquiring the property is a public utility that furnishes or sells water in a retail transaction described in IC 6-2.5-4-5.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.10; P.L.71-1993, SEC.8; P.L.91-1995, SEC.1; P.L.88-2007, SEC.1.