reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-12-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-10. "Post Paid Calling Service"

Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. A post paid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service.As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007, SEC.12.
IN Code § 6-2.5-12-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-11. "Prepaid Calling Service"

Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-11.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-11.5. "Prepaid Wireless Calling Service"

Sec. 11.5. As used in this chapter, "prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:(1) must be paid for in advance; and(2) are sold in predetermined units or dollars, the balance of which declines with use in a known amount.As added by P.L.145-2007, SEC.13.
IN Code § 6-2.5-12-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-12. "Private Communication Service"

Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-13. "Service Address"

Sec. 13. As used in this chapter, "service address" means the following:(1) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.(2) If the location described in subdivision (1) is not known, the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.(3) If neither of the locations described in subdivision (1) or (2) is known, the location of the customer's place of primary use.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-14. Sourcing of Telecommunications Service Sold Call by Call

Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to:(1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or(2) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.As added by P.L.257-2003, SEC.31.
IN Code § 6-2.5-12-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 12. Taxing Situs of Nonmobile Telecommunications Service|6-2.5-12-15. Sourcing of Telecommunications Service Sold on Other Basis; Sourcing of Internet Access Service or Ancillary Services

Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of:(1) telecommunications services sold on a basis other than a call by call basis;(2) Internet access service; or(3) an ancillary service;is sourced to the customer's place of primary use.As added by P.L.257-2003, SEC.31. Amended by P.L.182-2009(ss), SEC.184.
IN Code § 6-2.5-14-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses|6-2.5-14-1. Establishment of Amnesty Program

Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transaction.As added by P.L.205-2013, SEC.79.
IN Code § 6-2.5-14-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses|6-2.5-14-2. Deadline for Action by Taxpayer

Sec. 2. The time in which a voluntary payment of tax liability may be made (or the taxpayer may enter into a payment program acceptable to the department for the payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer) under the amnesty program is limited to the period ending before January 1, 2014.As added by P.L.205-2013, SEC.79.
IN Code § 6-2.5-14-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses|6-2.5-14-3. Taxpayer Requirements

Sec. 3. The amnesty program established under this chapter must require the following:(1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established.(2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made.As added by P.L.205-2013, SEC.79.
IN Code § 6-2.5-14-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses|6-2.5-14-4. Benefits to Amnesty Participants

Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;(2) shall release any liens imposed;(3) shall not seek civil or criminal prosecution against any individual or entity; and(4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;for use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer.As added by P.L.205-2013, SEC.79.
IN Code § 6-2.5-14-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses|6-2.5-14-5. Amnesty Binding on the State

Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period.As added by P.L.205-2013, SEC.79.
IN Code § 6-2.5-14-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses|6-2.5-14-6. Duty to Enforce Taxpayer Agreement Not to Participate in Another Amnesty Program

Sec. 6. The department shall enforce an agreement with a taxpayer that prohibits the taxpayer from receiving amnesty in another amnesty program.As added by P.L.205-2013, SEC.79.
IN Code § 6-2.5-15-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-1. "Corporation"

Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-2. "Data Center Equipment"

Sec. 2. As used in this chapter, "data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. The term includes the following:(1) Servers, routers, connections, monitoring and security systems, and other enabling machinery, equipment, and hardware, regardless of whether the property is affixed to or incorporated into real property.(2) Equipment used in the operation of computer equipment or software or for the benefit of the qualified data center, including component parts, installations, refreshments, replacements, and upgrades, regardless of whether the property is affixed to or incorporated into real property.(3) All equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate computer server equipment, including substations, generators, uninterruptible energy equipment, supplies, conduit, fuel piping and storage, cabling, duct banks, switches, switchboards, batteries, testing equipment, and backup generators.(4) All equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of the data center, including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.(5) All water conservation systems, including facilities or mechanisms that are designed to collect, conserve, and reuse water.(6) All computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit.(7) All conduit, ducting, and fiber optic and copper cabling that may be located outside the data center, directly related to connecting one (1) or more distributed qualified data center locations.(8) All monitoring equipment and security systems.(9) Modular data centers and preassembled components of any item described in this section, including components used in the manufacturing of modular data centers.(10) All software.(11) Other tangible and intangible personal property that is essential to the operations of a data center, excluding property used in the administration of the facility.(12) All electricity used by qualified data center equipment, excluding electricity used in the administration of the facility.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-3. "Eligible Data Center Costs"

Sec. 3. As used in this chapter, "eligible data center costs" means expenditures made after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-4. "Entity"

Sec. 4. As used in this chapter, "entity" means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-5. "Facility"

Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-6. "Interest in Qualified Data Center"

Sec. 6. As used in this chapter, "interest in a qualified data center" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-7. "Operator"

Sec. 7. As used in this chapter, "operator" means an entity, other than an owner or a qualified colocation tenant, operating a data center pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible for the control, oversight, or maintenance of a facility. The term also includes an affiliate of an operator.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-8. "Owner"

Sec. 8. As used in this chapter, "owner" means an entity holding fee title to a facility. The term also includes an affiliate of an owner.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-9. "Qualified Colocation Tenant"

Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-10. "Qualified Data Center"

Sec. 10. As used in this chapter, "qualified data center" means one (1) or more buildings that:(1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of data and information pertaining to a particular business, taxonomy, or body of knowledge; and(2) create a minimum qualified investment on or before the fifth anniversary of the issuance of the specific transaction award certificate by the department of at least:(A) one hundred fifty million dollars ($150,000,000), if it is located in a county having a population greater than one hundred thousand (100,000);(B) one hundred million dollars ($100,000,000), if it is located in a county having a population greater than fifty thousand (50,000) and not more than one hundred thousand (100,000); or(C) twenty-five million dollars ($25,000,000), if it is located in a county having a population of not more than fifty thousand (50,000).As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-11. "Qualified Data Center Equipment"

Sec. 11. As used in this chapter, "qualified data center equipment" means data center equipment located at a qualified data center.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-12. "Qualified Data Center User"

Sec. 12. As used in this chapter, "qualified data center user" means an entity that is using qualified data center equipment.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-13. "Qualified Investment"

Sec. 13. As used in this chapter, "qualified investment" means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate

Sec. 14. (a) A qualified data center user that holds an interest in a qualified data center may apply to the corporation for a specific transaction award certificate to make purchases, other than the purchase of utilities described in IC 6-2.5-4-5, that are exempt under this chapter. The request must be on a form prescribed by the corporation.(b) The corporation has exclusive authority over issues related to issuing a specific transaction award certificate.(c) If the corporation issues a specific transaction award certificate under this chapter, the certificate must state that the facility is a qualified data center.(d) A specific transaction award certificate issued by the corporation shall expire not later than:(A) twenty-five (25) years after the date of issuance; or(B) fifty (50) years after the date of issuance if the qualified investment is seven hundred fifty million dollars ($750,000,000) or greater.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions

Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate:(1) The corporation shall require the qualified data center user to enter into an agreement with the corporation as a condition of receiving a specific transaction award certificate under this chapter.(2) The agreement with the corporation must include:(A) a detailed description of the project that is the subject of the agreement;(B) the duration of the specific transaction award certificate and the first taxable year for which the award provided by this chapter may be used; and(C) a requirement that the qualified data center user annually report to the corporation on the amount of taxes that were not paid by the qualified data center user in connection with the purchase of data center equipment.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-16. Sales Tax Exemption

Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment:(1) is sold to a qualified data center user approved by the corporation under this chapter; and(2) will be located in a qualified data center.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate

Sec. 17. A qualified data center user is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation. In the case of utilities described in IC 6-2.5-4-5, the qualified data center user may issue an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation to cover all utility purchases from that seller. However, for the corporation to issue a specific transaction award certificate for utilities described in IC 6-2.5-4-5, the qualified data center user must agree to report and remit use tax under this article to the department on the part of the utility purchases used for administration of the facility.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-18. Notice of Noncompliance; Assessment

Sec. 18. (a) This section does not apply to a qualified data center user that is a qualified colocation tenant.(b) If the corporation determines that a qualified data center user that did not pay taxes as a result of the award provided under this chapter is not entitled to the award because of the qualified data center user's noncompliance with the requirements of the sales tax award certificate agreement or this chapter, the corporation shall, after giving the qualified data center user an opportunity to explain the noncompliance:(1) notify the department of the noncompliance; and(2) request the department to impose an assessment on the qualified data center user in an amount that may not exceed the sum of the taxes not paid as a result of the exemption provided under this chapter together with interest and penalties required or permitted by law.(c) Notwithstanding the provisions of IC 6-8.1-5-2, an assessment under subsection (b) is considered timely if the department issues a proposed assessment:(1) not later than one hundred eighty (180) days from the date the department is notified of the noncompliance; or(2) the date on which a proposed assessment could otherwise be issued in a timely manner under IC 6-8.1-5-2;whichever is later.As added by P.L.256-2019, SEC.2.