reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-1. Definitions

Sec. 1. For purposes of this chapter:(a) "Use" means the exercise of any right or power of ownership over tangible personal property.(b) "Storage" means the keeping or retention of tangible personal property in Indiana for any purpose except temporary storage.(c) "Temporary storage" means the keeping or retention of tangible personal property in Indiana for a period of not more than one hundred eighty (180) days and only for the purpose of the subsequent use of that property solely outside Indiana.(d) Notwithstanding any other provision of this section, tangible or intangible property that is:(1) owned or leased by a person that has contracted with a commercial printer for printing; and(2) located at the premises of the commercial printer;shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. A commercial printer with which a person has contracted for printing shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.70-1993, SEC.2; P.L.81-2004, SEC.3; P.L.242-2015, SEC.6; P.L.146-2020, SEC.7.
IN Code § 6-2.5-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-3. Rates; Certain Transactions Defined

Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this chapter shall be treated as retail transactions within the meaning of IC 6-2.5-1-2.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.78, SEC.1; P.L.146-2020, SEC.8.
IN Code § 6-2.5-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-4. Exemptions

Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if:(1) the property was acquired in a retail transaction and the state gross retail tax has been paid on the acquisition of that property; or(2) the property was acquired in a transaction that is wholly or partially exempt from the state gross retail tax under any part of IC 6-2.5-5, except IC 6-2.5-5-24(b), and the property is being used, stored, or consumed for the purpose for which it was exempted.(b) If a person issues a state gross retail or use tax exemption certificate for the acquisition of tangible personal property and subsequently uses, stores, or consumes that property for a nonexempt purpose, then the person shall pay the use tax.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.9.
IN Code § 6-2.5-3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-5. Credit for Payment of Other Taxes

Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption of a particular item of tangible personal property equal to the amount, if any, of sales tax, purchase tax, or use tax paid to another state, territory, or possession of the United States for the acquisition of that property.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.4; P.L.335-1989(ss), SEC.3; P.L.81-2004, SEC.4.
IN Code § 6-2.5-3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-6. Liability; Payment; Collection; Computation

Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable for use tax under IC 6-2.5-9-3.(b) The person who uses, stores, or consumes the tangible personal property acquired in a retail transaction is personally liable for the use tax.(c) The person liable for the use tax shall pay the use tax to the department.(d) Notwithstanding subsection (c), a person liable for the use tax imposed in respect to a vehicle, watercraft, or aircraft under section 2(b) of this chapter shall pay the tax:(1) to the titling agency when the person applies for a title for the vehicle or the watercraft;(2) to the registering agency when the person registers the aircraft; or(3) to the registering agency when the person registers the watercraft because it is a United States Coast Guard documented vessel;unless the person presents proof to the agency that the use tax or state gross retail tax has already been paid with respect to the purchase of the vehicle, watercraft, or aircraft or proof that the taxes are inapplicable because of an exemption under this article.(e) At the time a person pays the use tax for the purchase of a vehicle to a titling agency pursuant to subsection (d), the titling agency shall compute the tax due based on the presumption that the sale price was the average selling price for that vehicle, as determined under a used vehicle buying guide to be chosen by the titling agency. However, the titling agency shall compute the tax due based on the actual sale price of the vehicle if the buyer, at the time the buyer pays the tax to the titling agency, presents documentation to the titling agency sufficient to rebut the presumption set forth in this subsection and to establish the actual selling price of the vehicle.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.79, SEC.1; P.L.26-1985, SEC.5; P.L.335-1989(ss), SEC.4; P.L.18-1994, SEC.6; P.L.28-1997, SEC.8; P.L.182-2009(ss), SEC.175; P.L.146-2020, SEC.10.
IN Code § 6-2.5-3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-7. Presumption of Taxability; Exemption Certificate; Verification for Property Used or Consumed in Providing Public Transportation

Sec. 7. (a) A person who acquires tangible personal property from a retail merchant for delivery in Indiana is presumed to have acquired the property for storage, use, or consumption in Indiana. However, the person or the retail merchant can produce evidence to rebut that presumption.(b) A retail merchant is not required to produce evidence of nontaxability under subsection (a) if the retail merchant receives from the person who acquired the property an exemption certificate which certifies, in the form prescribed by the department, that the acquisition is exempt from the use tax.(c) A retail merchant that sells tangible personal property to a person that purchases the tangible personal property for use or consumption in providing public transportation under IC 6-2.5-5-27 may verify the exemption by obtaining the person's:(1) name;(2) address; and(3) motor carrier number, United States Department of Transportation number, or any other identifying number authorized by the department.The person engaged in public transportation shall provide a signature to affirm under penalties of perjury that the information provided to the retail merchant is correct and that the tangible personal property is being purchased for an exempt purpose.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.211-2007, SEC.10.
IN Code § 6-2.5-3-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-7.5. Property Used or Consumed in Providing Public Transportation; Retail Merchant Entitled Under Certain Circumstances to Presume Use for Exempt Purpose or That Purchaser Will Determine Taxability; Retail Merchant Not Liable for Failure to Collect Tax Under Certain Circumstances

Sec. 7.5. (a) This section applies to a retail merchant if:(1) the retail merchant obtains the information described in section 7(c)(1) through 7(c)(3) of this chapter from a person purchasing tangible personal property for use or consumption in providing public transportation under IC 6-2.5-5-27; and(2) the person purchasing the tangible personal property provides to the retail merchant the signed affirmation required under section 7(c) of this chapter.(b) Except as provided in subsection (c), the following apply to a retail merchant that meets the requirements of subsection (a):(1) Based on the information described in section 7(c)(1) through 7(c)(3) of this chapter and the signed affirmation required under section 7(c) of this chapter, the retail merchant is entitled to assume that the person purchasing the tangible personal property:(A) will use the tangible personal property for an exempt purpose; or(B) will make the determination regarding whether use tax is due on the storage, use, or consumption of the tangible personal property, and will pay any use tax that is due on the storage, use, or consumption of the tangible personal property.(2) The retail merchant is not liable for a failure to collect any use tax that may be due on the storage, use, or consumption of the tangible personal property.(c) Subsection (b) does not apply to a retail merchant if the retail merchant's reliance on the information described in section 7(c)(1) through 7(c)(3) of this chapter and the signed affirmation required under section 7(c) of this chapter was unreasonable. The department has the burden of proving that the retail merchant's reliance on the information described in section 7(c)(1) through 7(c)(3) of this chapter and the signed affirmation required under section 7(c) of this chapter was unreasonable.As added by P.L.204-2016, SEC.14.
IN Code § 6-2.5-3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-8. Receipt for Payment; Issuance; Evidence of Payment

Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected.(b) If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal property in Indiana, and if the person has already paid the use tax in relation to that property to a retail merchant who is registered under IC 6-2.5-6, to the department, or, in the case of a vehicle or aircraft, to the proper state agency, then the person may avoid paying the use tax to the department if he can produce a receipt or other written evidence showing that he has so made the use tax payment.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3. Use Tax|6-2.5-3-10. Required Publication; Duty to Pay Use Tax

Sec. 10. The department shall publish on the department's web site the information needed to communicate a person's obligation to remit use tax on the exercise of any right or power of ownership over tangible personal property in Indiana for which gross retail tax has not been paid, including purchases using the Internet or a catalog.As added by P.L.229-2011, SEC.81.
IN Code § 6-2.5-3.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-1. "Distributor"

Sec. 1. As used in this chapter, "distributor" means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-3. "Federal Gasoline Tax"

Sec. 3. As used in this chapter, "federal gasoline tax" means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-4. "Gasoline"

Sec. 4. As used in this chapter, "gasoline" has the meaning set forth in IC 6-6-1.1-103(g).As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-5. "Indiana Gasoline Tax"

Sec. 5. As used in this chapter, "Indiana gasoline tax" means the tax imposed under IC 6-6-1.1.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-6. "Metered Pump"

Sec. 6. As used in this chapter, "metered pump" means a stationary pump that is capable of metering the amount of gasoline or special fuel dispensed from it and that is capable of simultaneously calculating and displaying the price of the gasoline or special fuel dispensed.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-8. "Purchase or Shipment"

Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-9. "Qualified Distributor"

Sec. 9. As used in this chapter, "qualified distributor" means a distributor that:(1) is a licensed distributor under IC 6-6-1.1; and(2) holds an uncanceled permit issued under section 17 of this chapter.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-10. "Refiner"

Sec. 10. As used in this chapter, "refiner" means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-11. "Terminal Operator"

Sec. 11. As used in this chapter, "terminal operator" means a person that:(1) stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or(2) stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-12. "Total Price per Unit"

Sec. 12. As used in this chapter, "total price per unit" means the price per unit at which gasoline is actually sold, including the gasoline use tax, Indiana gasoline tax, and federal gasoline tax that are part of the sales price.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-13. "Unit"

Sec. 13. As used in this chapter, "unit" means the unit of measure, such as a gallon or a liter, by which gasoline is sold.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-14. "Use Tax Rate"

Sec. 14. As used in this chapter, "use tax rate" means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-15. Monthly Notice of the Gasoline Use Tax Rate

Sec. 15. (a) Before the twenty-second day of each month, the department shall determine and provide a notice of the gasoline use tax rate to be used during the following month and the source of the data used to determine the gasoline use tax rate and the statewide average retail price per gallon of gasoline. The notice shall be published on the department's Internet web site in a departmental notice.(b) In determining the gasoline use tax rate under this section, the department shall use:(1) the statewide average retail price per gallon of gasoline (based on the retail price per gallon of gasoline from the sixteenth day of the previous month to the fifteenth day of the current month), excluding the Indiana gasoline tax, federal gasoline tax, the Indiana gasoline use tax, and Indiana gross retail tax (if any); multiplied by(2) seven percent (7%).To determine the statewide average retail price, the department shall use a data service that updates the most recent retail price of gasoline. The gasoline use tax rate per gallon of gasoline determined by the department under this section shall be rounded to the nearest one-tenth of one cent ($0.001).As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-16. Remittance of Gasoline Use Tax to the Department

Sec. 16. A qualified distributor, a refiner, or a terminal operator that sells gasoline for delivery to a retail merchant located in Indiana shall remit the gasoline use tax to the department for each gallon of gasoline sold. The person shall remit that amount regardless of the amount of gasoline use tax that the person has actually collected under this chapter. However, the person is entitled to deduct and retain the amounts prescribed in IC 6-2.5-6-10 and IC 6-2.5-6-11.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-17. Permit to Receive Gasoline Without Paying the Gasoline Use Tax

Sec. 17. (a) A distributor, refiner, or terminal operator desiring to receive gasoline within Indiana without paying the gasoline use tax must hold an uncanceled permit issued by the department to collect payments of gasoline use tax from purchasers and recipients of gasoline.(b) To obtain a permit, a distributor, refiner, or terminal operator must file with the department a sworn application containing information that the department reasonably requires.(c) The department may refuse to issue a permit to a distributor, refiner, or terminal operator if:(1) the application is filed by a distributor, refiner, or terminal operator whose permit has previously been canceled for cause;(2) the application is not filed in good faith, as determined by the department;(3) the application is filed by a person as a subterfuge for the real person in interest whose permit has previously been canceled for cause; or(4) the distributor, refiner, or terminal operator has outstanding tax liability with the department for which a tax warrant has been issued.(d) A permit may not be issued unless the application is accompanied by an audited and current financial statement and a license fee of one hundred dollars ($100).(e) A permit issued under this section is not assignable and is valid only for the distributor, refiner, or terminal operator in whose name it is issued. If there is a change in name or ownership, the distributor, refiner, or terminal operator must apply for a new permit.(f) The department may revoke a permit for good cause.(g) Before being denied a permit under subsection (c) or before having a permit revoked under subsection (f), a distributor, refiner, or terminal operator is entitled to a hearing after five (5) business days written notice. At the hearing, the distributor, refiner, or terminal operator may appear in person or by counsel and present testimony.(h) The department shall keep a record of all qualified distributors, refiners, and terminal operators.(i) The department may publish a list of qualified distributors on the department's Internet web site. The list must be limited to the following information:(1) The name of each qualified distributor.(2) The complete address of each qualified distributor.(3) The telephone number of each qualified distributor.(j) The information contained in a list published under subsection (i) is not confidential under IC 6-8.1-7-1.As added by P.L.227-2013, SEC.1.
IN Code § 6-2.5-3.5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 3.5. Collection of Use Tax on Gasoline|6-2.5-3.5-18. Bond Associated With a Permit

Sec. 18. (a) The department may require a distributor, refiner, or terminal operator to file, concurrently with the filing of an application for a permit, a bond:(1) in an amount of at least two thousand dollars ($2,000) and not more than an amount equal to a three (3) month gasoline use tax liability for the distributor, as estimated by the department;(2) in cash or with a surety company approved by the department;(3) upon which the distributor is the principal obligor and the state is the obligee; and(4) conditioned upon the prompt filing of true electronic reports and payment of all gasoline use taxes collected by the distributor, together with any penalties and interest, and upon faithful compliance with this chapter.The department shall determine the amount of the distributor's bond, if any.(b) If after a hearing (conducted after at least five (5) days written notice) the department determines that the amount of a distributor's bond is insufficient, the distributor shall upon written demand of the department file a new bond.(c) The department may require a distributor to file a new bond with a satisfactory surety in the same form and amount if:(1) liability upon the old bond is discharged or reduced by judgment rendered, payment made, or otherwise; or(2) in the opinion of the department, any surety on the old bond becomes unsatisfactory.(d) If a new bond obtained under subsection (b) or (c) is unsatisfactory, the department shall cancel the permit of the distributor. If the new bond is satisfactorily furnished, the department shall release in writing the surety on the old bond from any liability accruing after the effective date of the new bond.(e) Sixty (60) days after making a written request for release to the department, the surety of a bond furnished by a distributor is released from any liability to the state accruing on the bond. The release does not affect any liability accruing before expiration of the sixty (60) day period. The department shall promptly notify the distributor furnishing the bond that the surety has requested release. Unless the distributor obtains a new bond that meets the requirements of this section and files the new bond with the department within the sixty (60) day period, the department shall cancel the distributor's permit.(f) The department may require a distributor to furnish certified public accountant reviewed or audited annual financial statements to determine if any change is required in the amount of the distributor's bond.As added by P.L.227-2013, SEC.1.