reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 11. Simplified Sales and Use Tax Administration Act › 6-2.5-11-7. Requirements in Agreement

Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide by the following requirements:
(1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates.
(2) Uniform Standards. The agreement must establish uniform standards for the following:
(A) The sourcing of transactions to taxing jurisdictions.
(B) The administration of exempt sales.
(C) Sales and use tax returns and remittances.
(3) Central Registration. The agreement must provide a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.
(4) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.
(5) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:
(A) Restricting variances between the state and local tax bases.
(B) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.
(C) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.
(D) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
(6) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed on or before July 1, 2002.
(7) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while the state is a member.
(8) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.
(9) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult in the administration of the agreement.
As added by P.L.107-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 11. Simplified Sales and Use Tax Administration Act › 6-2.5-11-8. Provisions in Agreement

Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
As added by P.L.107-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 11. Simplified Sales and Use Tax Administration Act › 6-2.5-11-9. State Is Only Intended Beneficiary of Agreement; No Individual Causes of Action

Sec. 9. (a) The agreement authorized by this chapter binds and inures only to the benefit of the state of Indiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of the state of Indiana and the other member states and not by the terms of the agreement.
(b) Consistent with subsection (a), no person shall have any cause of action or defense under the agreement or by virtue of the state of Indiana's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of the state of Indiana, or any political subdivision of the state of Indiana on the grounds that the action or inaction is inconsistent with the agreement.
(c) No law of Indiana, or the application thereof, may be declared invalid as to any person or circumstance on the grounds that the provision or application is inconsistent with the agreement.
As added by P.L.107-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 11. Simplified Sales and Use Tax Administration Act › 6-2.5-11-11. Relief From Penalties, Tax, and Interest in Certain Transactions Involving Reliance on Data Provided by the Department

Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008.
(b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs:
(1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:
(A) Tax rates.
(B) Boundaries.
(C) Taxing jurisdiction assignments.
(D) The taxability matrix.
(2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:
(A) Tax rates.
(B) Boundaries.
(C) Taxing jurisdiction assignments.
(D) The taxability matrix.
(3) A purchaser relied on erroneous data in the taxability matrix provided by the department.
(c) The department shall relieve a purchaser from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (b); however, the relief is limited to tax and interest attributable to the department's erroneous classification in the taxability matrix of terms:
(1) included as taxable or exempt;
(2) included in the sales price;
(3) excluded from the sales price;
(4) included in a definition; or
(5) excluded from a definition.
As added by P.L.145-2007, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 11. Simplified Sales and Use Tax Administration Act › 6-2.5-11-12. Review of Software; Limited Relief From Liability

Sec. 12. (a) The department shall review software submitted to the governing board for certification as a certified automated system. The review is to determine that the program adequately classifies product based exemptions granted under IC 6-2.5-5. Upon satisfactory completion of the review, the department shall certify to the governing board the department's acceptance of the classifications made by the system.
(b) The governing board and the member states are not responsible for classification of an item or a transaction within the product based exemptions certified by the department. The relief from liability provided in this section is not available to a certified service provider or Model 2 seller that has incorrectly classified an item or a transaction into a product based exemption certified by the department. This subsection does not apply to the individual listing of items or transactions within a product definition approved by the governing board or the member states.
(c) If the department determines that an item or a transaction is incorrectly classified as to the taxability of the item or transaction, the department shall notify the certified service provider or Model 2 seller of the incorrect classification. The certified service provider or Model 2 seller must revise the classification within ten (10) days after receiving notice of the determination from the department. If the classification error is not corrected within ten (10) days after receiving the department's notice, the certified service provider or Model 2 seller is liable for failure to collect the correct amount of sales or use tax due and owing.
As added by P.L.145-2007, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-1. "Air to Ground Radiotelephone Service"

Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
As added by P.L.257-2003, SEC.31. Amended by P.L.7-2015, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-2. "Call by Call Basis"

Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the price is measured by individual calls.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-3. "Communications Channel"

Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-4. "Customer"

Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this sentence only applies for the purpose of sourcing sales of telecommunications services under this chapter. The term does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-5. "Customer Channel Termination Point"

Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-6. "End User"

Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, "end user" means the individual who uses the service on behalf of the entity.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-7. "Home Service Provider"

Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-8. "Mobile Telecommunications Service"

Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999.
As added by P.L.257-2003, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 12. Taxing Situs of Nonmobile Telecommunications Service › 6-2.5-12-9. "Place of Primary Use"

Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider.
As added by P.L.257-2003, SEC.31.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 › 6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center

Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user for a specific transaction award certificate, the corporation's certification of the qualified data center remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center. A subsequent owner shall enter into an agreement with the corporation before the subsequent owner is entitled to receive a specific transaction award certificate for the remainder of the eligibility period.
As added by P.L.256-2019, SEC.2.
2023 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 › 6-2.5-15-20. Economic and Fiscal Impact Study

Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments in Indiana.
As added by P.L.256-2019, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-1. Short Title

Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963.
Formerly: Acts 1963(ss), c.32, s.101. As amended by P.L.2-1988, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-2. Construction of Definitions

Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction of this article.
Formerly: Acts 1963(ss), c.32, s.102. As amended by P.L.2-1988, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-3. Repealed

Formerly: Acts 1963(ss), c.32, s.103; Acts 1965, c.233, s.1; Acts 1969, c.326, s.1. Repealed by Acts 1980, P.L.54, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-7. "Fiduciary"

Sec. 7. "Fiduciary" means any guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any individual, trust, guardian, or estate.
Formerly: Acts 1963(ss), c.32, s.107. As amended by P.L.33-1989, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-10. "Corporation"

Sec. 10. As used in this article, "corporation" includes all corporations, associations, real estate investment trusts (as defined in the Internal Revenue Code), joint stock companies, whether organized for profit or not-for-profit, any receiver, trustee or conservator thereof, business trusts, Massachusetts trusts, any proprietorship or partnership taxable under Section 1361 of the Internal Revenue Code, and any publicly traded partnership that is treated as a corporation for federal income tax purposes under Section 7704 of the Internal Revenue Code. The term includes life insurance companies (as defined in Section 816(a) of the Internal Revenue Code) and insurance companies subject to tax under Section 831 of the Internal Revenue Code.
Formerly: Acts 1963(ss), c.32, s.110; Acts 1965, c.233, s.2; Acts 1973, P.L.49, SEC.2. As amended by P.L.2-1987, SEC.16; P.L.63-1988, SEC.4; P.L.192-2002(ss), SEC.68.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-12. "Resident"

Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.
Formerly: Acts 1963(ss), c.32, s.112.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-15. "Taxpayer"

Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article.
Formerly: Acts 1963(ss), c.32, s.115. As amended by P.L.2-1988, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-16. "Taxable Year"

Sec. 16. The term "taxable year" with respect to any taxpayer means the taxable year of such taxpayer as shown on his return required to be filed or filed pursuant to the Internal Revenue Code. Where a taxpayer does not file a return pursuant to the Internal Revenue Code, his taxable year shall be the calendar year.
Formerly: Acts 1963(ss), c.32, s.116.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-17. Repealed

Formerly: Acts 1963(ss), c.32, s.117; Acts 1965, c.233, s.4; Acts 1967, c.345, s.3; Acts 1969, c.326, s.3; Acts 1971, P.L.64, SEC.3; Acts 1973, P.L.49, SEC.4; Acts 1975, P.L.60, SEC.2. As amended by Acts 1977, P.L.78, SEC.2; Acts 1978, P.L.44, SEC.2; Acts 1979, P.L.67, SEC.2; Acts 1980, P.L.55, SEC.2; Acts 1981, P.L.82, SEC.3; Acts 1982, P.L.52, SEC.3; P.L.82-1983, SEC.3; P.L.44-1984, SEC.3; P.L.74-1985, SEC.2; P.L.71-1986, SEC.2; P.L.2-1987, SEC.18; P.L.63-1988, SEC.6. Repealed by P.L.35-1990, SEC.80.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-19. "Partnership" and "Partner"

Sec. 19. (a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.
(b) The term "partner" means a member of a partnership.
Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-20. "Business Income"

Sec. 20. The term "business income" means all income that is apportionable to the state under the Constitution of the United States.
Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-22. "Commercial Domicile"

Sec. 22. The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.
Formerly: Acts 1963(ss), c.32, s.122; Acts 1965, c.233, s.9.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-23. "Compensation"

Sec. 23. The term "compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.
Formerly: Acts 1963(ss), c.32, s.123; Acts 1965, c.233, s.10.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-24. "Sales"

Sec. 24. The term "sales" means:
(1) in the case of the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, future contracts, and similar instruments or securities, the net gain from the sale or exchange of such contracts, instruments, or securities;
(2) in the case of the maturity, sale, or exchange of two (2) or more contracts, instruments, or securities as part of a hedging or substantially similar transaction, only the net gains from all such sales or exchanges; and
(3) all other gross receipts of the taxpayer;
not allocated under IC 6-3-2-2(g) through IC 6-3-2-2(k), other than compensation (as defined in section 23 of this chapter), or otherwise provided in this chapter. If a taxpayer does not receive money or other property upon the maturity or redemption of a security, any includible amounts shall not be included unless and until the taxpayer actually receives money or other property. Any reference to "receipts" in this article shall have the same meaning as "sales" unless the context clearly requires otherwise.
Formerly: Acts 1963(ss), c.32, s.124; Acts 1965, c.233, s.11. As amended by P.L.2-1988, SEC.7; P.L.158-2019, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-25. "State"

Sec. 25. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.
Formerly: Acts 1963(ss), c.32, s.125; Acts 1965, c.233, s.12.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-28. "Combined Income Tax Return"

Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.
As added by P.L.75-1985, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-29. "Eligible Individual"

Sec. 29. As used in this chapter, "eligible individual" means:
(1) a person who was systematically persecuted for racial or religious reasons by Nazi Germany or any other Axis regime; or
(2) an heir of a person described in subdivision (1).
As added by P.L.128-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-30. "Holocaust Victim's Settlement Payment"

Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received:
(1) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849;
(2) under the German Act Regulating Unresolved Property Claims;
(3) under any other foreign law providing payments for Holocaust claims; or
(4) as a result of the settlement of any other Holocaust claim, including:
(A) insurance claims;
(B) claims relating to looted art;
(C) claims relating to looted financial assets; or
(D) claims relating to slave labor wages.
As added by P.L.128-1999, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-31. "Victim of the September 11 Terrorist Attack"

Sec. 31. As used in this article, "victim of the September 11 terrorist attack" means an individual who:
(1) died from the crash (including those on the airplane and those on the ground) of any of the four (4) commercial jet airplanes that were hijacked in the United States on September 11, 2001; or
(2) is a child or spouse of an individual described in subdivision (1).
As added by P.L.8-2002, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 1. Definitions › 6-3-1-32. "September 11 Terrorist Attack Settlement Payment"

Sec. 32. As used in this article, "September 11 terrorist attack settlement payment" means any compensation paid to a victim of the September 11 terrorist attack:
(1) in recognition of; or
(2) to compensate for;
losses incurred by the victim as a result of the crash of any of the four (4) commercial jet airplanes that were hijacked in the United States on September 11, 2001.
As added by P.L.8-2002, SEC.2.