reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-3.5-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-19. Collection of Gasoline Use Tax

Sec. 19. (a) Except as provided in section 22 of this chapter, at the time of purchase or shipment of gasoline from a refiner or terminal operator to a distributor that is not a qualified distributor, the refiner or terminal operator shall collect and the distributor shall pay to the refiner or terminal operator the gasoline use tax in an amount determined under subsection (d).(b) At the time of purchase or shipment of gasoline from a qualified distributor to a retail merchant, the qualified distributor shall collect and the retail merchant shall pay to the qualified distributor the gasoline use tax in an amount determined under subsection (d).(c) If gasoline is delivered to a retail merchant for resale and the gasoline use tax in the amount determined under subsection (d) has not been paid on the gasoline, the refiner, terminal operator, or qualified distributor making the delivery shall pay to the department the gasoline use tax in an amount determined under subsection (d). For purposes of this chapter, a bulk plant is considered to be a retail merchant, except when the bulk plant is also a qualified distributor.(d) The amount of tax that must be paid under this section equals:(1) the gasoline use tax rate per gallon of gasoline, as determined by the department under section 15 of this chapter; multiplied by(2) the number of invoiced gallons purchased or shipped.(e) A purchaser or receiver of gasoline that purchases the gasoline at retail from a metered pump and makes a payment under this chapter is not subject to any liability to the state for the amount of the payment.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-20. Remittance of Gasoline Use Tax; Reporting

Sec. 20. (a) Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall remit the tax due to the department semimonthly, through the department's online tax filing system, according to the following schedule:(1) On or before the tenth day of each month for gasoline sold after the fifteenth day and before the end of the preceding month.(2) On or before the twenty-fifth day of each month for gasoline sold after the end of the preceding month and before the sixteenth day of the month in which the gasoline was sold.(b) Before the end of each month, each refiner or terminal operator and each qualified distributor shall file an electronic report covering the taxes owed and the gallons of gasoline sold or shipped during the preceding month. The report must include the following:(1) The number of gallons of gasoline sold or shipped during the preceding month, identifying each purchaser or receiver as required by the department.(2) The amount of tax paid by each purchaser or recipient.(3) Any other information reasonably required by the department, including statistics to meet federal requirements.(c) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-21. Invoicing; Sales to Exempt Purchasers

Sec. 21. (a) Except as provided in subsection (b), a distributor that pays the gasoline use tax under this chapter shall separately state the amount of tax paid on the invoice the distributor issues to its purchaser or recipient. The purchaser or recipient shall pay to the distributor an amount equal to the gasoline use tax paid.(b) A distributor that:(1) pays the gasoline use tax under this chapter;(2) is a retail merchant; and(3) sells gasoline that is exempt from the gasoline use tax, as evidenced by a purchaser's exemption certificate issued by the department;may not require the exempt purchaser to pay the gasoline use taxes paid on the gasoline sold to the exempt purchaser. A distributor that has paid gasoline use taxes and has not been reimbursed because the gasoline is sold to an exempt purchaser may file a claim for a refund. A claim for a refund must be on the form approved by the department and must include all supporting documentation reasonably required by the department. If a distributor files a completed refund claim form that includes all supporting documentation, the department shall authorize the auditor of state to issue a warrant for the refund.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-22. Purchases or Shipments of Gasoline to or From Locations Outside Indiana

Sec. 22. (a) If a purchase or shipment of gasoline is made to a distributor (other than a qualified distributor) outside Indiana for shipment into and subsequent sale or use by the distributor within Indiana, the distributor shall make the payment required by section 19 of this chapter directly to the department. The distributor shall pay the tax and submit the electronic report according to the schedule set forth in section 20 of this chapter.(b) If a purchase or shipment is made within Indiana for shipment and subsequent sale outside Indiana, the purchase or shipment is exempt from the gasoline use tax payment requirements of section 19 of this chapter. In such a case, if the gasoline use tax has already been paid on the purchase or shipment, the distributor (including a qualified distributor) may claim a credit for that gasoline use tax against the amount required to be remitted if the distributor provides evidence that the shipment and subsequent sale were outside Indiana.(c) A distributor importing gasoline into Indiana must obtain a permit from the department under section 17 of this chapter.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-23. Consequences for Failure to Pay and Failure to File

Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.(b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-24. Display of Price

Sec. 24. A retail merchant shall display on the metered pump the total price per unit of the gasoline. A retail merchant may not advertise the gasoline at a price that is different than the price that the retail merchant is required to display on the metered pump.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-25. Exempt Transactions; Refunds; Procedures

Sec. 25. If a sale of gasoline is exempt from the gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund with the department. The person must file the claim on the form, in the manner, and with the supporting documentation, prescribed by the department. If a person properly files a claim for refund, the department shall refund to the person the gasoline use tax collected with respect to the exempt transaction.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-26. Relation to the State Gross Retail Tax; Exemptions

Sec. 26. (a) The gasoline use tax collected under this chapter is considered equivalent to the state gross retail tax that would be collected by a retail merchant in a retail sale and replaces the obligation of the retail merchant to collect the state gross retail tax on the sale of gasoline.(b) Except for the exemption under IC 6-2.5-5-8 for property acquired for resale in the ordinary course of business, the exemptions set forth in IC 6-2.5-5 apply to the gasoline use tax imposed by this chapter.As added by P.L.227-2013, SEC.1. Amended by P.L.146-2020, SEC.11.
IN Code § 6-2.5-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-1. Selling at Retail

Sec. 1. (a) A person is a retail merchant making a retail transaction when the person engages in selling at retail.(b) A person is engaged in selling at retail when, in the ordinary course of the person's regularly conducted trade or business, the person:(1) acquires tangible personal property for the purpose of resale; and(2) transfers that property to another person for consideration.(c) For purposes of determining what constitutes selling at retail, it does not matter whether:(1) the property is transferred in the same form as when it was acquired;(2) the property is transferred alone or in conjunction with other property or services; or(3) the property is transferred conditionally or otherwise.(d) Notwithstanding subsection (b), a person is not selling at retail if the person is making a wholesale sale as described in section 2 of this chapter. However, in the case of sales of gasoline (as defined in IC 6-6-1.1-103), a person shall collect the gasoline use tax as provided in IC 6-2.5-3.5.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1987, SEC.14; P.L.6-1987, SEC.5; P.L.277-1993(ss), SEC.40; P.L.257-2003, SEC.19; P.L.81-2004, SEC.5; P.L.227-2013, SEC.2; P.L.146-2020, SEC.12.
IN Code § 6-2.5-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-2. Wholesale Sales; Nonretail Transactions

Sec. 2. (a) A person is a retail merchant making a retail transaction when he is making wholesale sales.(b) For purposes of this section, a person is making wholesale sales when he:(1) sells tangible personal property, other than capital assets or depreciable property, to a person who purchases the property for the purpose of reselling it without changing its form;(2) sells tangible personal property to a person who purchases the property for direct consumption as a material in the direct production of other tangible personal property produced by the person in his business of manufacturing, processing, refining, repairing, mining, agriculture, or horticulture;(3) sells tangible personal property to a person who purchases the property for incorporation as a material or integral part of tangible personal property produced by the person in his business of manufacturing, assembling, constructing, refining, or processing;(4) sells drugs, medical or dental preparations, or other similar materials to a person who purchases the materials for direct consumption in professional use by a physician, hospital, embalmer, funeral director, or tonsorial parlor;(5) sells tangible personal property to a person who purchases the property for direct consumption in his business of industrial cleaning; or(6) sells tangible personal property to a person who purchases the property for direct consumption in the person's business in the direct rendering of public utility service.(c) Notwithstanding any provision of this article, a person is not making a retail transaction when he:(1) acquires tangible personal property owned by another person;(2) provides industrial processing or servicing, including enameling or plating, on the property; and(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in his business of manufacturing, assembling, constructing, refining, or processing.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.246-1985, SEC.9.
IN Code § 6-2.5-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-3. Water Softening and Conditioning Business

Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water.(b) For purposes of this section, the business of softening and conditioning water includes the exchange of water softening and conditioning tanks in the ordinary course of the business, but does not include the preparatory plumbing and work necessary for the first installation of tanks.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-4-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-4. Renting or Furnishing Rooms, Lodgings, or Other Accommodations; Facilitator Is Retail Merchant

Sec. 4. (a) A person is a retail merchant making a retail transaction when the person rents or furnishes rooms, lodgings, or other accommodations, such as booths, display spaces, banquet facilities, and cubicles or spaces used for adult relaxation, massage, modeling, dancing, or other entertainment to another person:(1) if those rooms, lodgings, or accommodations are rented or furnished for periods of less than thirty (30) days; and(2) if the rooms, lodgings, and accommodations are located in:(A) a hotel, motel, inn, tourist camp, tourist cabin, gymnasium, hall, coliseum, or other place, where rooms, lodgings, or accommodations are furnished for consideration; or(B) a house, condominium, or apartment in which rooms, lodgings, or accommodations are rented or furnished for transient residential housing for consideration.(b) Each rental or furnishing by a retail merchant under subsection (a) is a separate unitary transaction regardless of whether consideration is paid to an independent contractor or directly to the retail merchant.(c) For purposes of this section, "consideration" includes a membership fee charged to a customer.(d) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction if:(1) the person is a promoter that rents a booth or display space to an exhibitor; and(2) the booth or display space is located in a facility that:(A) is described in subsection (a)(2); and(B) is operated by a political subdivision (including a capital improvement board established under IC 36-10-8 or IC 36-10-9) or the state fair commission.This subsection does not exempt from the state gross retail tax the renting of accommodations by a political subdivision or the state fair commission to a promoter or an exhibitor.(e) The gross retail income derived from a transaction to which this section applies is equal to the total amount of consideration paid by the purchaser, including the payment of any fee (including a facilitation fee), commission, or other charge by the retail merchant (including a marketplace facilitator), except that the gross retail income does not include any taxes on the transaction that are imposed directly on the consumer.(f) A marketplace facilitator who is considered a retail merchant under section 18 of this chapter for a transaction to which this section applies shall collect and remit innkeeper's taxes imposed under IC 6-9 on the retail transaction.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.1; P.L.85-1989, SEC.1; P.L.20-1990, SEC.7; P.L.181-2016, SEC.19; P.L.108-2019, SEC.109.
IN Code § 6-2.5-4-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills

Sec. 6. (a) A person is a retail merchant making a retail transaction when the person:(1) furnishes or sells an intrastate telecommunication service; and(2) receives gross retail income from billings or statements rendered to customers.(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:(1) the person furnishes or sells telecommunication services to another person described in this section or in section 5 of this chapter;(2) the person furnishes telecommunications services to another person who is providing prepaid calling services or prepaid wireless calling services in a retail transaction to customers who access the services described in section 13 of this chapter;(3) the person furnishes intrastate mobile telecommunications service (as defined in IC 6-8.1-15-7) to a customer with a place of primary use that is not located in Indiana (as determined under IC 6-8.1-15); or(4) the person furnishes or sells value added nonvoice data services in a retail transaction to a customer.(c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding subsections (a) and (b), if charges for telecommunication services, ancillary services, Internet access, audio services, or video services that are not taxable under this article are aggregated with and not separately stated from charges subject to taxation under this article, the charges for nontaxable telecommunication services, ancillary services, Internet access, audio services, or video services are subject to taxation unless the service provider can reasonably identify the charges not subject to the tax from the service provider's books and records kept in the regular course of business.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.5; P.L.8-1996, SEC.3; P.L.8-1998, SEC.1; P.L.104-2002, SEC.1; P.L.5-2004, SEC.1; P.L.145-2007, SEC.7; P.L.84-2011, SEC.1.
IN Code § 6-2.5-4-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-8. Governmental Entities; Private or Proprietary Activities

Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under this article if those activities were performed by a retail merchant. However, this section does not apply to a political subdivision when it performs an activity that is related to an annual festival, carnival, fair, or similar event.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.2; P.L.234-2019, SEC.4.
IN Code § 6-2.5-4-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-9. Sale of Property to Be Added to Structures or Facilities; Time and Material Contracts; Contractor Required to Collect Sales Tax; Exemption

Sec. 9. (a) A person is a retail merchant making a retail transaction when the person sells tangible personal property which:(1) is to be added to a structure or facility by the purchaser; and(2) after its addition to the structure or facility, would become a part of the real estate on which the structure or facility is located.(b) A contractor is a retail merchant making a retail transaction when the contractor:(1) disposes of tangible personal property; or(2) converts tangible personal property into real property;under a time and material contract. As such a retail merchant, a contractor described in this subsection shall collect, as an agent of the state, the state gross retail tax on the resale of the construction material and remit the state gross retail tax as provided in this article.(c) Notwithstanding subsections (a) and (b), a transaction described in subsection (a) or (b) is not a retail transaction, if the ultimate purchaser or recipient of the property to be added to a structure or facility would be exempt from the state gross retail and use taxes if that purchaser or recipient had directly purchased the property from the supplier for addition to the structure or facility.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.181-2016, SEC.21.
IN Code § 6-2.5-4-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-10. Rental or Leasing of Personal Property; Sale of Property Rented or Leased in Course of Business; Exclusion

Sec. 10. (a) A person, other than a public utility, is a retail merchant making a retail transaction when the person rents or leases tangible personal property to another person other than for subrent or sublease.(b) A person is a retail merchant making a retail transaction when the person sells any tangible personal property which has been rented or leased in the regular course of the person's rental or leasing business.(c) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person rents or leases motion picture film, audio tape, or video tape to another person. However, this exclusion only applies if:(1) the person who pays to rent or lease the film charges admission to those who view the film; or(2) the person who pays to rent or lease the film or tape broadcasts the film or tape for home viewing or listening.(d) The sharing of passenger motor vehicles and trucks through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is a retail transaction.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.20; P.L.108-2019, SEC.111.
IN Code § 6-2.5-4-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service

Sec. 11. (a) A person is a retail merchant making a retail transaction when the person furnishes cable television or radio service or satellite television or radio service that terminates in Indiana.(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person provides, installs, constructs, services, or removes tangible personal property which is used in connection with the furnishing of cable television or radio service or satellite television or radio service.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-2004, SEC.6; P.L.2-2005, SEC.20.
IN Code § 6-2.5-4-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-12. Auction Sales; Exceptions

Sec. 12. (a) A person is a retail merchant making a retail transaction when he sells tangible personal property at auction.(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:(1) he makes isolated or occasional sales of tangible personal property at auction;(2) the sales occur on the premises of the owner of the tangible personal property; and(3) the owner of the tangible personal property did not originally acquire that property for resale.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-4-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 4. Retail Transactions of Retail Merchant|6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction

Sec. 13. A person is a retail merchant making a retail transaction when a person sells:(1) a prepaid calling service or prepaid wireless calling service at retail;(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.