reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-9-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 9. Enforcement and Penalties|6-2.5-9-11. Findings of General Assembly

Sec. 11. The general assembly finds the following:(1) The inability to effectively collect the gross retail tax or use tax from remote sellers that deliver tangible personal property, products transferred electronically, or services directly into Indiana is seriously eroding the tax base of Indiana and causing revenue losses and imminent harm to Indiana through the loss of critical funding for state and local services.(2) Gross retail tax and use tax revenues are essential in funding state and local services.(3) Despite the fact that a use tax is imposed on the storage, use, or consumption of tangible personal property in Indiana if the property was acquired in a retail transaction, many remote sellers actively market sales as "tax free" or as "no sales tax" transactions.(4) The structural advantages of remote sellers, including the absence of point-of-sale tax collection, and the general growth of the online retail industry make clear that further erosion of Indiana's gross retail tax base is likely in the near future.(5) Remote sellers that make a substantial number of deliveries into Indiana or have large gross revenues from Indiana benefit extensively from Indiana's market (including the economy generally) and from the infrastructure in Indiana.(6) In contrast with the expanding harms caused to Indiana from this exemption of gross retail tax collection obligations for remote sellers, the costs of that collection have fallen. Given modern computing and software options, it is neither unusually difficult nor burdensome for remote sellers to collect and remit gross retail taxes associated with sales into Indiana.(7) The Supreme Court of the United States should reconsider its doctrine that prevents, under certain circumstances, states from requiring remote sellers to collect gross retail tax, and as the findings of this section make clear, this argument has grown stronger, and the cause more urgent, with time.(8) Given the urgent need for the Supreme Court of the United States to reconsider this doctrine, it is necessary for the general assembly to enact IC 6-2.5-2-1(d), clarifying the state's immediate intent to require collection of gross retail taxes by remote sellers.(9) Expeditious review is necessary and appropriate because, while it may be reasonable notwithstanding this law for remote sellers to continue to refuse to collect the gross retail tax in light of existing federal constitutional doctrine, such a refusal causes imminent harm to Indiana.(10) It is the intent of the general assembly to apply Indiana's gross retail tax and use tax obligations to the limit of federal and state constitutional doctrines and to specify that Indiana law permits the state to immediately argue in any litigation that such a constitutional doctrine should be changed to permit the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d).As added by P.L.247-2017, SEC.5. Amended by P.L.146-2020, SEC.19.
IN Code § 6-2.5-10-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 10. Miscellaneous|6-2.5-10-5. Collection of Naics Codes

Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the current edition of the North American Industry Classification System Manual - United States, published by the National Technical Information Service of the United States Department of Commerce.(b) The department shall collect and maintain for all retail merchants information concerning the NAICS codes of the merchants.As added by P.L.19-2004, SEC.1.
IN Code § 6-2.5-11-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-1. Short Title

Sec. 1. This chapter shall be known as and referred to as the "simplified sales and use tax administration act".As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-2. Definitions

Sec. 2. As used in this chapter:(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction.(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions.(4) "Person" means an individual, a trust, an estate, a fiduciary, a partnership, a limited liability company, a limited liability partnership, a corporation, or any other legal entity.(5) "Sales tax" means the state gross retail tax levied under IC 6-2.5.(6) "Seller" means any person making sales, leases, or rentals of personal property or services.(7) "State" means any state of the United States and the District of Columbia.(8) "Use tax" means the use tax levied under IC 6-2.5.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-3. Findings of General Assembly

Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The general assembly further finds that this state should participate in multistate discussions to review, amend, or review and amend the terms of the agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and all types of commerce.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-4. Delegates to Review or Amend Agreement

Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements set forth in section 7 of this chapter, the state shall enter into multistate discussions. For purposes of those discussions, the state shall be represented by four (4) delegates, appointed as follows:(1) One (1) member of the house of representatives, appointed by the speaker of the house of representatives.(2) One (1) member of the senate, appointed by the president pro tempore of the senate.(3) One (1) individual appointed by the governor.(4) The commissioner of the department of state revenue, who is an ex officio member.A delegate appointed under subdivisions (1) through (3) serves at the pleasure of the officer who appointed that delegate.(b) Each delegate who is not a state employee is entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The delegate is also entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the delegate's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency. Expenses incurred under this subsection shall be paid out of the funds appropriated to the department of state revenue.(c) Each delegate who is a state employee but who is not a member of the general assembly is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the delegate's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.(d) Each delegate who is a member of the general assembly is entitled to receive the per diem, mileage, and travel allowances paid to members of the general assembly under travel policies established by the legislative council. Per diem, mileage, and travel allowances paid under this subsection shall be paid from appropriations made to the legislative council or the legislative services agency.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-5. Powers of Department

Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of certified service providers and certified automated systems and to establish performance standards for multistate sellers. The department may take other actions reasonably required to implement this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department or the department's designee shall represent the state of Indiana before the other states that are signatories to the agreement.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-6. Effect on Indiana Law

Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of Indiana. Adoption of the agreement by the state of Indiana does not amend or modify any Indiana law. Implementation of any condition of the agreement in Indiana, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-7. Requirements in Agreement

Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide by the following requirements:(1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates.(2) Uniform Standards. The agreement must establish uniform standards for the following:(A) The sourcing of transactions to taxing jurisdictions.(B) The administration of exempt sales.(C) Sales and use tax returns and remittances.(3) Central Registration. The agreement must provide a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.(4) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.(5) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:(A) Restricting variances between the state and local tax bases.(B) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.(C) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.(D) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.(6) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed on or before July 1, 2002.(7) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while the state is a member.(8) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.(9) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult in the administration of the agreement.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-8. Provisions in Agreement

Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-9. State Is Only Intended Beneficiary of Agreement; No Individual Causes of Action

Sec. 9. (a) The agreement authorized by this chapter binds and inures only to the benefit of the state of Indiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of the state of Indiana and the other member states and not by the terms of the agreement.(b) Consistent with subsection (a), no person shall have any cause of action or defense under the agreement or by virtue of the state of Indiana's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of the state of Indiana, or any political subdivision of the state of Indiana on the grounds that the action or inaction is inconsistent with the agreement.(c) No law of Indiana, or the application thereof, may be declared invalid as to any person or circumstance on the grounds that the provision or application is inconsistent with the agreement.As added by P.L.107-2001, SEC.1.
IN Code § 6-2.5-11-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-11. Relief From Penalties, Tax, and Interest in Certain Transactions Involving Reliance on Data Provided by the Department

Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008.(b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs:(1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:(A) Tax rates.(B) Boundaries.(C) Taxing jurisdiction assignments.(D) The taxability matrix.(2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:(A) Tax rates.(B) Boundaries.(C) Taxing jurisdiction assignments.(D) The taxability matrix.(3) A purchaser relied on erroneous data in the taxability matrix provided by the department.(c) The department shall relieve a purchaser from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (b); however, the relief is limited to tax and interest attributable to the department's erroneous classification in the taxability matrix of terms:(1) included as taxable or exempt;(2) included in the sales price;(3) excluded from the sales price;(4) included in a definition; or(5) excluded from a definition.As added by P.L.145-2007, SEC.10.
IN Code § 6-2.5-11-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 11. Simplified Sales and Use Tax Administration Act|6-2.5-11-12. Review of Software; Limited Relief From Liability

Sec. 12. (a) The department shall review software submitted to the governing board for certification as a certified automated system. The review is to determine that the program adequately classifies product based exemptions granted under IC 6-2.5-5. Upon satisfactory completion of the review, the department shall certify to the governing board the department's acceptance of the classifications made by the system.(b) The governing board and the member states are not responsible for classification of an item or a transaction within the product based exemptions certified by the department. The relief from liability provided in this section is not available to a certified service provider or Model 2 seller that has incorrectly classified an item or a transaction into a product based exemption certified by the department. This subsection does not apply to the individual listing of items or transactions within a product definition approved by the governing board or the member states.(c) If the department determines that an item or a transaction is incorrectly classified as to the taxability of the item or transaction, the department shall notify the certified service provider or Model 2 seller of the incorrect classification. The certified service provider or Model 2 seller must revise the classification within ten (10) days after receiving notice of the determination from the department. If the classification error is not corrected within ten (10) days after receiving the department's notice, the certified service provider or Model 2 seller is liable for failure to collect the correct amount of sales or use tax due and owing.As added by P.L.145-2007, SEC.11.
IN Code § 6-2.5-12-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-1. "Air to Ground Radiotelephone Service"

Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.As added by P.L.257-2003, SEC.31. Amended by P.L.7-2015, SEC.6.
IN Code § 6-2.5-12-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-2. "Call by Call Basis"

Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the price is measured by individual calls.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-3. "Communications Channel"

Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-4. "Customer"

Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this sentence only applies for the purpose of sourcing sales of telecommunications services under this chapter. The term does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-5. "Customer Channel Termination Point"

Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-6. "End User"

Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, "end user" means the individual who uses the service on behalf of the entity.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-7. "Home Service Provider"

Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-8. "Mobile Telecommunications Service"

Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-9. "Place of Primary Use"

Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider.As added by P.L.257-2003, SEC.31.