reglab/housing_qa huggingface dataset:
IN Code § 6-2.3-6-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 6. Returns|6-2.3-6-6. Returns; Fiduciaries; Receiver; Trustee in Dissolution; Trustee in Bankruptcy; Assignee; Liability of Distributee for Unpaid Taxes; Nonresident Returns

Sec. 6. (a) A receiver, a trustee in dissolution, a trustee in bankruptcy, or an assignee operating the property or business of a taxpayer shall file a utility receipts tax return for that taxpayer and pay any tax due on gross receipts reported in the return in the same manner that the taxpayer would be required to file a return and pay the tax under this chapter if the taxpayer had control of the business or property.(b) Any fiduciary filing a return under subsection (a) shall report all previously unreported income derived from property or business controlled by the fiduciary.(c) The utility receipts tax liability imposed upon any property held by a fiduciary described in subsection (a) is a lien upon the property from which the gross receipts were derived.(d) If any utility receipts tax is due and unpaid after a fiduciary described in subsection (a) is discharged, each distributee is liable for the utility receipts tax due in an amount equal to the quotient of:(1) the distributee's share of the business or property sold; divided by(2) the total distribution made by the fiduciary.(e) Any resident of Indiana who is a fiduciary described in subsection (a), and who receives gross receipts for a distributee who is not an Indiana resident, must file a utility receipts tax return and pay the utility receipts tax due with that return before making a distribution to the distributee.(f) Any taxpayer who is a resident of Indiana, and who receives gross receipts from a fiduciary described in subsection (a) who is not a resident of Indiana, shall file a return reporting the receipt of such gross receipts and shall pay any utility receipts tax due on such gross receipts, as though the gross receipts had been received directly by the taxpayer, unless the nonresident fiduciary has already paid the tax due on the gross receipts.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-6-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 6. Returns|6-2.3-6-7. Allowable Methods of Accounting

Sec. 7. A taxpayer shall use either the cash or accrual method of accounting for purposes of determining the taxpayer's utility receipts tax liability. If a taxpayer uses either the cash or accrual method of accounting for federal tax purposes, the taxpayer must also use that same method in determining the taxpayer's utility receipts tax liability. If a taxpayer does not use either the cash or accrual method of accounting for federal tax purposes, the taxpayer shall use the cash method in determining the taxpayer's utility receipts tax liability.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 7. Penalties|6-2.3-7-1. Failure to Keep Records; Failure to Permit Examination of Records

Sec. 1. (a) A taxpayer who fails to keep records of the taxpayer's gross receipts and any other records that may be necessary to determine the amount of utility receipts tax the taxpayer owes for a period as required by IC 6-8.1-5-4, commits a Class C infraction.(b) A taxpayer who fails to permit records described in subsection (a) to be examined at any time by the department in accordance with IC 6-8.1-5-4 commits a Class C infraction.(c) A taxpayer who knowingly fails to produce or permit the department to examine records described in subsection (a) or (b) commits a Class B misdemeanor.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.234-2019, SEC.3.
IN Code § 6-2.3-7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 7. Penalties|6-2.3-7-2. Fraud; Tax Evasion; False Entry; Duplicate Records

Sec. 2. (a) A taxpayer or any officer, employee, or partner of a taxpayer who makes a false entry in the taxpayer's records with the intent to defraud the state or evade payment of the utility receipts tax commits a Level 6 felony.(b) A taxpayer or any officer, employee, or partner of a taxpayer who keeps more than one (1) set of records for the taxpayer with the intent to defraud the state or evade the payment of the utility receipts tax commits a Level 6 felony.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.158-2013, SEC.83.
IN Code § 6-2.3-7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 7. Penalties|6-2.3-7-3. Fraud; Failure to File Return; False Return

Sec. 3. A person who fails to file a return required by this article or who enters false information in such a return with the intent to defraud the state commits a Class B misdemeanor.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 7. Penalties|6-2.3-7-4. Failure to Permit Inspection or Appraisal of Property; Failure to Offer Testimony; Failure to Produce Record

Sec. 4. A taxpayer who knowingly fails to permit the department to inspect or appraise any property, or who knowingly fails to offer testimony or to produce any record as required in this article, commits a Class B misdemeanor.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-8-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 8. Miscellaneous|6-2.3-8-1. Deposit; State General Fund

Sec. 1. On or before the fifth day of each month, the total amount of utility receipts tax revenues received by the department in the immediately preceding month shall be deposited in the state general fund.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-8-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 8. Miscellaneous|6-2.3-8-2. Tax Supplemental to Other Taxes

Sec. 2. Except as otherwise specifically provided in this article, the tax imposed by this article is in addition to all other licenses and taxes imposed by law as a condition precedent to engaging in any business, privilege, occupation, or activity that is taxable under such other license or tax.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-8-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 8. Miscellaneous|6-2.3-8-3. Limitation on Courts; Approval of Final Report of Receiver, Trustee, or Commissioner; Failure to Pay Tax; Preferred Claim

Sec. 3. (a) No court may allow or approve any final report or account of a receiver, trustee in dissolution, trustee in bankruptcy, commissioner appointed for the sale of real estate, or any other officer acting under the authority and supervision of a court, unless the account or final report shows, and the court finds, that all utility receipts tax due has been paid, and that all utility receipts tax that may become due is secured by bond, deposit, or otherwise.(b) A fiduciary described in subsection (a) shall provide proof to a court that all utility receipts tax has been paid, and that any required security has been provided. The fiduciary shall request the department to issue a certificate of clearance certifying that all utility receipts tax which is due and payable has been paid and that any required security has been provided. The certificate shall be issued by the department within thirty (30) days after request. When issued, the certificate is conclusive proof that no utility receipts tax is due and that any required security has been provided.(c) If the department fails to issue a certificate of clearance under subsection (b) within thirty (30) days after request, a fiduciary may provide evidence to a court that demonstrates that no utility receipts tax is due and that any required security has been provided. Upon approval by the court, such evidence is conclusive proof of payment of the tax imposed by this article.(d) Any utility receipts tax liability owed by a fiduciary is a preferred claim and has priority over all other claims except claims for judicial costs and costs of administration.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.5-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-1. "Unitary Transaction"

Sec. 1. (a) Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated.(b) "Unitary transaction" does not include a transaction that meets one (1) of the exceptions in section 11.5(d) of this chapter.(c) "Unitary transaction" as it applies to the furnishing of public utility commodities or services means the public utility commodities and services which are invoiced in a single bill or statement for payment by the consumer.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.2.
IN Code § 6-2.5-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"

Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1, that constitutes making a wholesale sale as described in IC 6-2.5-4-2, or that is described in any other section of IC 6-2.5-4.(b) "Retail unitary transaction" means a unitary transaction that is also a retail transaction.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-3. "Person"

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.8-1993, SEC.82.
IN Code § 6-2.5-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-4. "Department"

Sec. 4. "Department" means the Indiana department of state revenue.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-6. "Like Kind Exchange"

Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when:(1) the property exchanged is of the same kind or character, regardless of grade or quality; and(2) the persons exchanging the property both own the property prior to the exchange.(b) A "like kind exchange" may be a part of a transaction involving additional consideration other than the exchanged property.(c) Notwithstanding subsection (a), a "like kind exchange" does not occur when:(1) the transaction involves more than two (2) persons; or(2) one (1) party to the transaction, through agreement or negotiation with the second party, acquires personal property for the primary purpose of exchanging that property for like kind property held by the second party.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-1-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-7.5. "Postage Charges"

Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that:(1) are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and(2) are incurred by a seller on behalf of its customers or purchasers.Postage charges do not include any charges for mail or parcel delivery by any means other than through United States mail.As added by P.L.265-2013, SEC.2.
IN Code § 6-2.5-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-8. "Retail Merchant"

Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-9. "Tax Year" or "Taxable Year"

Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission is obtained from the department to use the taxpayer's fiscal year in lieu of the calendar year.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-10. "Commercial Printing"

Sec. 10. "Commercial printing" means a process or an activity, or both, that is related to the production of printed materials for others, including the following:(1) Receiving, processing, moving, storing, and transmitting, either physically or electronically, copy elements and images to be reproduced.(2) Plate making or cylinder making.(3) Applying ink by one (1) or more processes, such as printing by letter press, lithography, gravure, screen, or digital means.(4) Casemaking and binding.(5) Assembling, packaging, and distributing printed materials.The term does not include the business of photocopying.As added by P.L.192-2002(ss), SEC.48.
IN Code § 6-2.5-1-10.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-10.7. "Advertising and Promotional Direct Mail"

Sec. 10.7. "Advertising and promotional direct mail" means printed material that is direct mail, the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this section, "product" means tangible personal property, a product transferred electronically, or a service.As added by P.L.265-2013, SEC.3.
IN Code § 6-2.5-1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-11. "Alcoholic Beverages"

Sec. 11. "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by volume.As added by P.L.257-2003, SEC.2.
IN Code § 6-2.5-1-11.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-11.3. "Ancillary Services"

Sec. 11.3. "Ancillary services" means services that are associated with or incidental to the provision of telecommunication services, including the following:(1) Detailed telecommunications billing.(2) Directory assistance.(3) Vertical services.(4) Voice mail services.As added by P.L.145-2007, SEC.1.
IN Code § 6-2.5-1-11.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-11.5. "Bundled Transaction"

Sec. 11.5. (a) This section applies to retail transactions occurring after December 31, 2007.(b) "Bundled transaction" means a retail sale of two (2) or more products, except real property and services to real property, that are:(1) distinct;(2) identifiable; and(3) sold for one (1) nonitemized price.(c) The term does not include a retail sale in which the sales price of a product varies, or is negotiable, based on other products that the purchaser selects for inclusion in the transaction.(d) The term does not include a retail sale that:(1) is comprised of:(A) a service that is the true object of the transaction; and(B) tangible personal property that:(i) is essential to the use of the service; and(ii) is provided exclusively in connection with the service;(2) includes both taxable and nontaxable products in which:(A) the seller's purchase price; or(B) the sales price;of the taxable products does not exceed ten percent (10%) of the total purchase price or the total sales price of the bundled products; or(3) includes both exempt tangible personal property and taxable tangible personal property:(A) any of which is classified as:(i) food and food ingredients;(ii) drugs;(iii) durable medical equipment;(iv) mobility enhancing equipment;(v) over-the-counter drugs;(vi) prosthetic devices; or(vii) medical supplies; and(B) for which:(i) the seller's purchase price; or(ii) the sales price;of the taxable tangible personal property is fifty percent (50%) or less of the total purchase price or the total sales price of the bundled tangible personal property.The determination under clause (B) must be made on the basis of either individual item purchase prices or individual item sale prices.(e) A transaction that meets one (1) of the exceptions in subsection (d) shall be excluded from the definition of unitary transaction under section 1(a) of this chapter.As added by P.L.153-2006, SEC.1. Amended by P.L.146-2020, SEC.4.
IN Code § 6-2.5-1-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-12. "Candy"

Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The term does not include any preparation:(1) containing flour; or(2) requiring refrigeration.As added by P.L.257-2003, SEC.3.
IN Code § 6-2.5-1-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-13. "Computer"

Sec. 13. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.As added by P.L.257-2003, SEC.4.
IN Code § 6-2.5-1-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-14. "Computer Software"

Sec. 14. "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.As added by P.L.257-2003, SEC.5.
IN Code § 6-2.5-1-14.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-14.5. "Computer Software Maintenance Contract"

Sec. 14.5. "Computer software maintenance contract" means a contract that obligates a person to provide a customer with future updates or upgrades of computer software.As added by P.L.113-2010, SEC.44.
IN Code § 6-2.5-1-14.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-14.7. "Construction Material"

Sec. 14.7. "Construction material" means any tangible personal property to be converted into real property.As added by P.L.181-2016, SEC.14.
IN Code § 6-2.5-1-14.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-14.9. "Contractor"

Sec. 14.9. "Contractor" means any person engaged in converting construction material into real property on behalf of another person. The term includes, but is not limited to, general or prime contractors, subcontractors, and specialty contractors.As added by P.L.181-2016, SEC.15.
IN Code § 6-2.5-1-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-15. "Delivered Electronically"

Sec. 15. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media.As added by P.L.257-2003, SEC.6.
IN Code § 6-2.5-1-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-16. "Dietary Supplement"

Sec. 16. "Dietary supplement" means any product, other than tobacco, that:(1) is intended to supplement the diet;(2) contains one (1) or more of the following dietary ingredients:(A) a vitamin;(B) a mineral;(C) an herb or other botanical;(D) an amino acid;(E) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or(F) a concentrate, a metabolite, a constituent, an extract, or a combination of any ingredient described in this subdivision;(3) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and(4) is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required under 21 CFR 101.36.As added by P.L.257-2003, SEC.7.
IN Code § 6-2.5-1-16.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-16.2. "Digital Audio Works"

Sec. 16.2. (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.(b) As used in this section, "ringtones" means digitized sound files that:(1) are downloaded onto a device; and(2) may be used to alert the customer with respect to a communication.As added by P.L.19-2008, SEC.1.
IN Code § 6-2.5-1-16.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-16.3. "Digital Audiovisual Works"

Sec. 16.3. "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.As added by P.L.19-2008, SEC.2.
IN Code § 6-2.5-1-16.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-16.4. "Digital Books"

Sec. 16.4. "Digital books" means works that are generally recognized in the ordinary and usual sense as books.As added by P.L.19-2008, SEC.3.
IN Code § 6-2.5-1-16.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-16.5. "Direct Mail"

Sec. 16.5. (a) "Direct mail" means printed material delivered by United States mail or another delivery service to:(1) a mass audience; or(2) addresses on a mailing list:(A) provided by a purchaser; or(B) specified at the direction of a purchaser;if the cost of the item is not billed directly to the recipient.(b) The term includes tangible personal property that the purchaser supplies directly or indirectly to the direct mail seller for inclusion in the package containing the printed material.(c) The term does not include multiple items of printed material delivered to a single address.As added by P.L.153-2006, SEC.2.
IN Code § 6-2.5-1-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 1. Definitions|6-2.5-1-17. "Drug"

Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is:(1) recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them;(2) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or(3) intended to affect the structure or any function of the body.The term does not include food and food ingredients, dietary supplements, or alcoholic beverages.As added by P.L.257-2003, SEC.8.