reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-1-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-18. "Durable Medical Equipment"

Sec. 18. (a) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that:(1) can withstand repeated use;(2) is primarily and customarily used to serve a medical purpose;(3) generally is not useful to a person in the absence of illness or injury; and(4) is not worn in or on the body.The term does not include mobility enhancing equipment.(b) As used in this section, "repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.As added by P.L.257-2003, SEC.9. Amended by P.L.19-2008, SEC.4.
IN Code § 6-2.5-1-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-19. "Electronic"

Sec. 19. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.As added by P.L.257-2003, SEC.10.
IN Code § 6-2.5-1-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-20. "Food and Food Ingredients"

Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic beverages, candy, dietary supplements, tobacco products, or soft drinks.As added by P.L.257-2003, SEC.11. Amended by P.L.153-2006, SEC.3.
IN Code § 6-2.5-1-20.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-20.1. "Industrial Processing Service"

Sec. 20.1. "Industrial processing service" means an activity performed on behalf of a manufacturer that would rise to the level of manufacturing or production if the activity were performed by the manufacturer as part of the manufacturer's integrated production process.As added by P.L.239-2017, SEC.1.
IN Code § 6-2.5-1-20.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-20.2. "Industrial Processor"

Sec. 20.2. "Industrial processor" means a person that:(1) acquires tangible personal property owned by another person;(2) provides industrial processing services, 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 the owner's business of manufacturing, assembling, constructing, refining, or processing.As added by P.L.239-2017, SEC.2.
IN Code § 6-2.5-1-20.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-20.3. "Intrastate Telecommunications Service"

Sec. 20.3. "Intrastate telecommunications service" means a telecommunications service that originates in a particular state, territory, or possession of the United States and terminates in that same state, territory, or possession.As added by P.L.145-2007, SEC.2.
IN Code § 6-2.5-1-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-21. "Lease" or "Rental"

Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. "Lease" or "rental" does not include:(1) a transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;(2) a transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or(3) providing tangible personal property along with an operator for a fixed or indeterminate period, if:(A) the operator is necessary for the equipment to perform as designed; and(B) the operator does more than maintain, inspect, or set up the tangible personal property.(b) "Lease" or "rental" includes agreements covering motor vehicles and trailers in which the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U.S.C. 7701(h)(1).(c) The definition of "lease" or "rental" set forth in this section applies throughout this article, regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the uniform commercial code (IC 26-1), or other provisions of federal, state, or local law.(d) This section applies only to leases or rentals entered into after June 30, 2003, and has no retroactive effect on leases or rentals entered into before July 1, 2003.As added by P.L.257-2003, SEC.12. Amended by P.L.97-2004, SEC.25.
IN Code § 6-2.5-1-21.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-21.5. "Licensed Practitioner"

Sec. 21.5. "Licensed practitioner" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients.As added by P.L.242-2015, SEC.5.
IN Code § 6-2.5-1-21.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-21.7. "Marketplace"

Sec. 21.7. "Marketplace" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital products, rooms, lodgings, or accommodations, or enumerated services), by means of any of the following:(1) Listing, making available, or advertising products.(2) Transmitting or otherwise communicating an offer or acceptance of a retail transaction of products between a seller and a purchaser.(3) Providing or offering fulfillment or storage services for a seller.(4) Setting prices for a seller's sale of the seller's products.(5) Providing or offering customer service to a seller or a seller's customers, or accepting or assisting with taking orders, returns, or exchanges of products sold by a seller.(6) Branding sales as those of the marketplace facilitator.As added by P.L.108-2019, SEC.106.
IN Code § 6-2.5-1-21.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-21.9. "Marketplace Facilitator"

Sec. 21.9. (a) "Marketplace facilitator" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who:(1) owns, operates, or otherwise controls a marketplace; and(2) facilitates a retail transaction pursuant to IC 6-2.5-4-18.(b) The term does not include a payment processor business:(1) that is appointed by a merchant to handle payment transactions from various channels, including credit cards and debit cards; and(2) whose sole activity with respect to marketplace sales is to handle payment transactions between two (2) parties.As added by P.L.108-2019, SEC.107.
IN Code § 6-2.5-1-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-22. "Mobility Enhancing Equipment"

Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that:(1) is primarily and customarily used to provide or increase the ability to move from one (1) place to another and is appropriate for use either in a home or a motor vehicle;(2) is not generally used by persons with normal mobility; and(3) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.The term does not include durable medical equipment.As added by P.L.257-2003, SEC.13.
IN Code § 6-2.5-1-22.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-22.2. "Other Direct Mail"

Sec. 22.2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following:(1) Transactional direct mail that contains personal information specific to the addressee, including invoices, bills, statements of account, or payroll advices.(2) Any legally required mailings, including privacy notices, tax reports, and stockholder reports.(3) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including newsletters and informational pieces.The term does not include the development of billing information or the provision of any data processing service that is more than incidental.As added by P.L.265-2013, SEC.4.
IN Code § 6-2.5-1-22.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-22.3. "Prepaid Calling Service"

Sec. 22.3. "Prepaid calling service" has the meaning set forth in IC 6-2.5-12-11.As added by P.L.145-2007, SEC.3.
IN Code § 6-2.5-1-22.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-22.4. "Prepaid Wireless Calling Service"

Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that:(1) provides the right to use mobile wireless service as well as other nontelecommunications services, including:(A) the download of digital products delivered electronically; and(B) content and ancillary services;(2) must be paid for in advance; and(3) is sold in predetermined units or dollars of which the number declines with use in a known amount.As added by P.L.145-2007, SEC.4.
IN Code § 6-2.5-1-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-23. "Prescription"

Sec. 23. "Prescription" means an order, a formula, or a recipe issued in any form of oral, written, electronic, or other means of transmission by a licensed practitioner authorized by Indiana law.As added by P.L.257-2003, SEC.14.
IN Code § 6-2.5-1-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-24. "Prewritten Computer Software"

Sec. 24. Subject to the following provisions, "prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser:(1) The combining of two (2) or more prewritten computer software programs or prewritten parts of the programs does not cause the combination to be other than prewritten computer software.(2) Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser.(3) If a person modifies or enhances computer software of which the person is not the author or creator, the person is considered to be the author or creator only of the person’s modifications or enhancements.(4) Prewritten computer software or a prewritten part of the software that is modified or enhanced to any degree, where the modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software. However, where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such a modification or enhancement, the modification or enhancement is not prewritten computer software.As added by P.L.257-2003, SEC.15.
IN Code § 6-2.5-1-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-25. "Prosthetic Device"

Sec. 25. "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to:(1) artificially replace a missing part of the body;(2) prevent or correct physical deformity or malfunction; or(3) support a weak or deformed part of the body.As added by P.L.257-2003, SEC.16.
IN Code § 6-2.5-1-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-26. "Soft Drinks"

Sec. 26. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. The term does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent (50%) of vegetable or fruit juice by volume.As added by P.L.257-2003, SEC.17.
IN Code § 6-2.5-1-26.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-26.5. "Specified Digital Products"

Sec. 26.5. "Specified digital products" means electronically transferred:(1) digital audio works;(2) digital audiovisual works; or(3) digital books.As added by P.L.19-2008, SEC.5.
IN Code § 6-2.5-1-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-27. "Tangible Personal Property"

Sec. 27. "Tangible personal property" means personal property that:(1) can be seen, weighed, measured, felt, or touched; or(2) is in any other manner perceptible to the senses.The term includes electricity, water, gas, steam, and prewritten computer software.As added by P.L.257-2003, SEC.18.
IN Code § 6-2.5-1-27.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-27.2. "Telecommunications Nonrecurring Charges"

Sec. 27.2. "Telecommunications nonrecurring charges" means an amount billed for installation, connection, change, or initiation of a telecommunications service received by a customer.As added by P.L.113-2010, SEC.45.
IN Code § 6-2.5-1-27.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-27.5. "Telecommunication Services"

Sec. 27.5. (a) "Telecommunication services" means electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points.(b) The term includes a transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing regardless of whether the service:(1) is referred to as voice over Internet protocol services; or(2) is classified by the Federal Communications Commission as enhanced or value added.(c) The term does not include the following:(1) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser whose primary purpose for the underlying transaction is the processed data or information.(2) Installation or maintenance of wiring or equipment on a customer's premises.(3) Tangible personal property.(4) Advertising, including but not limited to directory advertising.(5) Billing and collection services provided to third parties.(6) Internet access service.(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. Radio and television audio and video programming services include cable service as defined in 47 U.S.C. 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3.(8) Ancillary services.(9) Digital products delivered electronically, including the following:(A) Software.(B) Music.(C) Video.(D) Reading materials.(E) Ring tones.As added by P.L.145-2007, SEC.5.
IN Code § 6-2.5-1-27.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-27.7. "Time and Material Contract"

Sec. 27.7. "Time and material contract" means a contract in which the cost of construction material and the cost of labor or other charges are stated separately.As added by P.L.181-2016, SEC.17.
IN Code § 6-2.5-1-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-28. "Tobacco"

Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.As added by P.L.195-2005, SEC.1.
IN Code § 6-2.5-1-28.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-28.5. "Transferred Electronically"

Sec. 28.5. "Transferred electronically" means obtained by a purchaser by means other than tangible storage media.As added by P.L.113-2010, SEC.46.
IN Code § 6-2.5-1-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-29. "Value Added Nonvoice Data Service"

Sec. 29. "Value added nonvoice data service" means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.As added by P.L.145-2007, SEC.6.
IN Code § 6-2.5-2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 2. State Gross Retail Tax|6-2.5-2-2. Tax Rate; Rounding Rules

Sec. 2. (a) The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary or bundled transaction and is imposed at seven percent (7%) of that gross retail income.(b) If the tax computed under subsection (a) carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.(c) A seller may elect to round the tax under subsection (b) on a transaction on an item basis or an invoice basis. However, a seller may not round the tax under subsection (b) to circumvent the tax that would otherwise be imposed on a transaction using an invoice basis.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.2; P.L.192-2002(ss), SEC.49; P.L.146-2008, SEC.310; P.L.113-2010, SEC.47; P.L.87-2014, SEC.1; P.L.146-2020, SEC.6.
IN Code § 6-2.5-2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 2. State Gross Retail Tax|6-2.5-2-3. Tax Rate on Certain Motor Vehicle Purchases

Sec. 3. (a) As used in this section, "motor vehicle" means a vehicle that would be subject to the vehicle excise tax imposed under IC 6-6-5 if the vehicle were to be used in Indiana.(b) Notwithstanding section 2 of this chapter, the state gross retail tax rate on a motor vehicle that a purchaser intends to:(1) transport to a destination outside Indiana within thirty (30) days after delivery; and(2) title or register for use in another state or country;is the rate of that state or country (excluding any locally imposed tax rates) as certified by the seller and purchaser in an affidavit satisfying the requirements of subsection (c).(c) The department of state revenue shall prescribe the form of the affidavit required by subsection (b). In addition to the certification required by subsection (b), the affidavit must include the following:(1) The name of the state or country in which the motor vehicle will be titled or registered.(2) An affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true.(3) Any other information required by the department of state revenue for the purpose of verifying the information contained in the affidavit.(d) The department may audit affidavits submitted under this section and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information submitted in an affidavit required by this section.As added by P.L.166-2014, SEC.9. Amended by P.L.256-2017, SEC.2.
IN Code § 6-2.5-2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 2. State Gross Retail Tax|6-2.5-2-5. Cargo Trailers and Recreational Vehicles

Sec. 5. (a) As used in this section, "cargo trailer" has the meaning set forth in IC 6-2.5-5-39.(b) As used in this section, "nonreciprocal state" means a state that does not provide an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicle that is purchased in that state or country by an Indiana resident and will be titled or registered in Indiana.(c) As used in this section, "recreational vehicle" has the meaning set forth in IC 6-2.5-5-39.(d) Notwithstanding section 2 of this chapter, in the case of a transaction that:(1) is not exempt from taxation under IC 6-2.5-5-39; and(2) involves a cargo trailer or recreational vehicle that:(A) is purchased by a:(i) resident of a nonreciprocal state; or(ii) resident of a foreign country;(B) the purchaser intends to:(i) transport to a destination outside Indiana within thirty (30) days after delivery; and(ii) title or register for use in the nonreciprocal state or foreign country; and(C) will not be titled or registered for use in Indiana;the state gross retail tax rate on the cargo trailer or recreational vehicle is the rate of the nonreciprocal state or foreign country (excluding any locally imposed tax rates) in which the cargo trailer or recreational vehicle will be titled or registered, as certified by the seller and purchaser in an affidavit satisfying the requirements of subsection (e).(e) The department shall prescribe the form of the affidavit required by subsection (d). In addition to the certification required by subsection (d), the affidavit must include the following:(1) The name of the state or country in which the cargo trailer or recreational vehicle will be titled or registered.(2) An affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true.(3) Any other information required by the department for the purpose of verifying the information contained in the affidavit.(f) The department shall create a certificate of sales tax paid form for a cargo trailer or recreational vehicle that may be completed by the dealer and provided to the purchaser of a cargo trailer or recreational vehicle sold in Indiana.(g) The department may audit affidavits submitted under this section and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information submitted in an affidavit required by this section.As added by P.L.98-2020, SEC.1.
IN Code § 6-2.5-3-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-0.3. Intent of General Assembly in Construction of Amendments to Section 1 of This Chapter

Sec. 0.3. It is the intent of the general assembly that the amendments made to section 1 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.134.