reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-5-53 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-53. Special Rule for Renting or Furnishing Rooms, Lodging, or Other Accommodations in a House, Condominium, or Apartment for Fewer Than 15 Days

Sec. 53. (a) This subsection applies only to property that is the owner's primary personal residence. If:(1) at least one (1) owner of a house, condominium, or apartment maintains the house, condominium, or apartment as the owner's primary personal residence;(2) the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration for fewer than fifteen (15) days in a calendar year;(3) none of the payments for the room, lodging, or other accommodation are made through a marketplace facilitator; and(4) the rental or furnishing of the room, lodging, or other accommodation qualifies for the special rule for certain use under Section 280A(g) of the Internal Revenue Code;the transaction involving the renting or furnishing of the rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration during the calendar year is exempt from the state gross retail tax.(b) If an owner described in subsection (a) rents or furnishes rooms, lodgings, or other accommodations in a house, condominium, or apartment for consideration for more than fourteen (14) days in the current calendar year or in the preceding calendar year, the exemption under subsection (a) does not apply and the owner shall collect and remit any state gross retail tax imposed under IC 6-2.5-4-4, subject to the following conditions:(1) If the rental or furnishing for more than fourteen (14) days occurred in the current calendar year, but not the preceding calendar year, then the tax collection must begin on the fifteenth day of rental or furnishing and each day thereafter in the current calendar year that the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration.(2) If the rental or furnishing for more than fourteen (14) days occurred in the preceding calendar year, then the tax collection must begin on the first day of rental or furnishing and each day thereafter in the current calendar year that the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration.As added by P.L.108-2019, SEC.114.
IN Code § 6-2.5-5-54 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-54. Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days

Sec. 54. (a) For purposes of this section, an owner of a passenger motor vehicle refers only to an individual and not other types of entities.(b) If:(1) an owner of one (1) or more passenger motor vehicles (as defined by IC 9-13-2-123) shares their passenger motor vehicle or vehicles for consideration for fewer than fifteen (15) days in a calendar year; and(2) none of the payments for the sharing of these passenger motor vehicles are made through a marketplace facilitator, including a peer to peer vehicle sharing program (as defined by IC 24-4-9.2-4);the transactions involving the sharing of these passenger motor vehicles during the calendar year are exempt from the state gross retail tax.(c) In the case of passenger motor vehicles that are jointly owned, each time a vehicle is shared by any owner counts toward the fifteen (15) days of each owner.(d) If an owner described in subsection (b) shares one (1) or more passenger motor vehicles for consideration for more than fourteen (14) days in the current calendar year or in the preceding calendar year, the exemption under subsection (b) does not apply and the owner is responsible for collecting and remitting any state gross retail tax imposed under IC 6-2.5-4-10 on the sharing of passenger motor vehicles, subject to the following conditions:(1) If the sharing for more than fourteen (14) days occurred in the current calendar year, but not the preceding year, the tax collection must begin on the fifteenth day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.(2) If the sharing for more than fourteen (14) days occurred in the preceding calendar year, the tax collection must begin on the first day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.As added by P.L.108-2019, SEC.115.
IN Code § 6-2.5-5-55 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption

Sec. 55. (a) As used in this section, "public safety equipment and materials" means equipment and materials used at the site of a public works project or projects that directly contribute to the safety of the general public or workers of the public works project or serve to inform them of the associated dangers. The term includes:(1) concrete or metal barriers;(2) barrels;(3) barricades;(4) temporary pavement markings;(5) materials to construct temporary traffic lanes, roads, and bridges;(6) erosion control and drainage materials;(7) aggregates used to set grades;(8) cones;(9) rumble strips;(10) temporary curbs or speed bumps; and(11) static and electronic signage and signals.The term does not include hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors.(b) Transactions involving public safety equipment and materials are exempt from the state gross retail tax if the equipment or material is predominately used by the purchaser to protect the general public and workers during the purchaser's performance of public works construction or maintenance. However, transactions involving hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors are not exempt from the state gross retail tax under this section.As added by P.L.159-2021, SEC.5.
IN Code § 6-2.5-6-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-0.3. Effect of Multiple Amendments to Section 9 of This Chapter

Sec. 0.3. If the general assembly amends section 9 of this chapter in more than one (1) act, the laws shall be read together and interpreted to implement the policies enacted in each act.As added by P.L.220-2011, SEC.136.
IN Code § 6-2.5-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis

Sec. 2. A retail merchant may, without prior departmental approval, report and pay his state gross retail and use taxes on an accrual basis, if he uses the accrual basis to pay and report the adjusted gross income tax or the tax imposed on him in place of the adjusted gross income tax. The department may, at any time, require the retail merchant to stop using the accrual basis.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.192-2002(ss), SEC.59.
IN Code § 6-2.5-6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-3. Consolidated Filing

Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to make retail transactions at more than one (1) store or location, the retail merchant may apply for departmental permission to file a consolidated state gross retail and use tax return for all those stores and locations. If the department allows the consolidated filing, the retail merchant, wholesaler, or manufacturer must keep sufficient records to allow the department to determine the separate state gross retail and use tax liability for each store or location and to show any information that the department requires on the consolidated return.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-6-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-4. Periodic Deposits of Collections During Reporting Period

Sec. 4. If the department feels that a retail merchant is not properly collecting, reporting, or paying the state gross retail and use taxes, the department may require him to make periodic deposits of his collections during his reporting period and to file an informational return with those deposits.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-6-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-5. Final Return and Payment

Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he shall file a final state gross retail and use tax return with the department for that part of his business and pay the state gross retail and use taxes collected. The final return and payment are due no later than one (1) month after the date the business stops.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-6-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-7. Retail Merchant; Calculation of Tax Liability

Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the department, for a particular reporting period, an amount equal to the product of:(1) seven percent (7%); multiplied by(2) the retail merchant's total gross retail income from taxable transactions made during the reporting period.The amount determined under this section is the retail merchant's state gross retail and use tax liability regardless of the amount of tax the retail merchant actually collects.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.3; P.L.192-2002(ss), SEC.60; P.L.146-2008, SEC.311.
IN Code § 6-2.5-6-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-8. Tax Liability; Income Exclusion Ratio

Sec. 8. (a) For purposes of determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant may exclude from the retail merchant's gross retail income from retail transactions made during a particular reporting period, an amount equal to the product of:(1) the amount of that gross retail income; multiplied by(2) the retail merchant's "income exclusion ratio" for the tax year which contains the reporting period.(b) A retail merchant's "income exclusion ratio" for a particular tax year equals a fraction, the numerator of which is the retail merchant's estimated total gross retail income for the tax year from unitary retail transactions which produce gross retail income of less than eight cents ($0.08) each, and the denominator of which is the retail merchant's estimated total gross retail income for the tax year from all retail transactions.(c) In order to minimize a retail merchant's recordkeeping requirements, the department shall prescribe a procedure for determining the retail merchant's income exclusion ratio for a tax year, based on a period of time, not to exceed fifteen (15) consecutive days, during the first quarter of the retail merchant's tax year. However, the period of time may be changed if the change is requested by the retail merchant because of the retail merchant's peculiar accounting procedures or marketing factors. In addition, if a retail merchant has multiple sales locations or diverse types of sales, the department shall permit the retail merchant to determine the ratio on the basis of a representative sampling of the locations and types of sales.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.4; P.L.192-2002(ss), SEC.61; P.L.146-2008, SEC.312.
IN Code § 6-2.5-6-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-10. Tax Liability; Merchant's Collection Allowance

Sec. 10. (a) In order to compensate retail merchants and those required to remit gasoline use tax for collecting and timely remitting the state gross retail tax, the state use tax, and the gasoline use tax, every retail merchant or person required to remit the gasoline use tax, except as provided in subsection (c), is entitled to deduct and retain from the amount of those taxes otherwise required to be remitted under IC 6-2.5-3.5 or under this chapter, if timely remitted, a retail merchant's collection allowance.(b) The allowance equals a percentage of the retail merchant's state gross retail and use tax or the person's gasoline use tax liability accrued during a calendar year, specified as follows:(1) Seventy-three hundredths percent (0.73%), if the retail merchant's state gross retail and use tax or gasoline use tax liability accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year did not exceed sixty thousand dollars ($60,000).(2) Fifty-three hundredths percent (0.53%), if the retail merchant's state gross retail and use tax or gasoline use tax liability accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year:(A) was greater than sixty thousand dollars ($60,000); and(B) did not exceed six hundred thousand dollars ($600,000).(3) Twenty-six hundredths percent (0.26%), if the retail merchant's state gross retail and use tax liability or the person's gasoline use tax accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year was greater than six hundred thousand dollars ($600,000).(c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not entitled to the allowance provided by this section. A retail merchant is not entitled to the allowance provided by this section with respect to gasoline use taxes imposed by IC 6-2.5-3.5.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.10; P.L.28-1997, SEC.12; P.L.192-2002(ss), SEC.62; P.L.211-2007, SEC.18; P.L.146-2008, SEC.313; P.L.227-2013, SEC.3; P.L.218-2017, SEC.3.
IN Code § 6-2.5-6-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-11. Heating Assistance Program; Deduction

Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and use tax payment is made.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67; P.L.181-2006, SEC.43.
IN Code § 6-2.5-6-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-12. Security for Payment of Tax Collected

Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use taxes, the department may require a retail merchant to post security for that payment in any amount not to exceed twice the department's estimate of the retail merchant's quarterly state gross retail and use tax liability.(b) If necessary to recover any tax, interest, or penalty which the retail merchant owes under this article, the department may sell the security. If the security is in the form of a bearer bond which is issued by a governmental unit and which has a prevailing market price, the department may sell the security at a private sale for not less than that market price. If the security is in any other form, the department shall sell it at a public auction.(c) Before the department may sell a retail merchant's security, the department shall give the retail merchant notice of the time, place, and date of the sale. The department shall send the notice by certified mail to the retail merchant's most recent address according to the department's records.(d) If the proceeds of the security sale exceed the tax, interest, and penalties owing, the department shall refund the remainder to the retail merchant.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-6-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-13. Refund; Grounds

Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if:(1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;(2) the retail merchant remits the taxes to the department;(3) the retail merchant does not refund the taxes to the person; and(4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9.(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.11; P.L.269-2003, SEC.3; P.L.1-2003, SEC.32; P.L.97-2004, SEC.26; P.L.108-2019, SEC.116.
IN Code § 6-2.5-6-13.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-13.5. Refund of Overpayment of Tax to a Marketplace Facilitator; Claim Against Marketplace Facilitator Disallowed

Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:(1) may file a claim for refund with the department; and(2) shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.A purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.As added by P.L.108-2019, SEC.117.
IN Code § 6-2.5-6-14.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes

Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.
IN Code § 6-2.5-6-14.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products

Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information:(1) On a county by county basis:(A) the name of each retail merchant that sells tobacco products in the county; and(B) the business address of each location in the county at which a retail merchant sells tobacco products.(2) The name and business address of each retail merchant that has begun to sell tobacco products since the previous report was compiled.(3) The name and business address of each retail merchant that has ceased to sell tobacco products since the previous report was compiled.(b) The department shall deliver each list prepared under this section to:(1) the division of mental health and addiction; and(2) the alcohol and tobacco commission.(c) A retail merchant that sells tobacco products shall provide the department with the information required for the preparation of the list under this section.(d) The department shall prescribe a form to be used in collecting information under this section from retail merchants that sell tobacco products. A form prescribed under this subsection may be a modified version of an existing form.As added by P.L.97-2004, SEC.28.
IN Code § 6-2.5-6-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-16. Refund for Research and Development Equipment

Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40.(b) A person is entitled to a refund equal to fifty percent (50%) of the gross retail tax paid by the person under this article in a retail transaction occurring after June 30, 2005, and before July 1, 2007, to acquire research and development equipment.(c) To receive the refund provided by this section, a person must claim the refund under IC 6-8.1-9 in the manner prescribed by the department.As added by P.L.193-2005, SEC.11.
IN Code § 6-2.5-6-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 6. Returns, Remittances, and Refunds|6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales

Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale.(b) The retail merchant shall provide the consignor purchaser an invoice that shows that the state gross retail tax was paid to the retail merchant with a clear notation on the invoice that the item was a consignment sale by the retail merchant on behalf of (insert the name of the seller) to (insert the name of the purchaser).As added by P.L.85-2009, SEC.1.
IN Code § 6-2.5-7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel|6-2.5-7-1. Definitions

Sec. 1. (a) The definitions in this section apply throughout this chapter.(b) "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2.(c) "Special fuel" has the same meaning as the definition contained in IC 6-6-2.5-22.(d) "Unit" means the unit of measure, such as a gallon or a liter, by which special fuel is sold.(e) "Metered pump" means a stationary pump which is capable of metering the amount of special fuel dispensed from it and which is capable of simultaneously calculating and displaying the price of the special fuel dispensed.(f) "Indiana special fuel tax" means the tax imposed under IC 6-6-2.5.(g) "Federal special fuel tax" means the excise tax imposed under Section 4041 or Section 4081 of the Internal Revenue Code.(h) "Price per unit before the addition of state and federal taxes" means an amount which equals the remainder of:(1) the total price per unit; minus(2) the state gross retail, Indiana special fuel, and federal special fuel taxes which are part of the total price per unit.(i) "Total price per unit" means the price per unit at which special fuel is actually sold, including the state gross retail, Indiana special fuel, and federal special fuel taxes which are part of the sales price.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.1; P.L.94-1987, SEC.1; P.L.277-1993(ss), SEC.41; P.L.222-1999, SEC.1; P.L.122-2006, SEC.2; P.L.176-2006, SEC.1; P.L.1-2007, SEC.52; P.L.227-2013, SEC.4.