reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-8. Tax Liability; Income Exclusion Ratio

Sec. 8. (a) For purposes of determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant may exclude from the retail merchant's gross retail income from retail transactions made during a particular reporting period, an amount equal to the product of:
(1) the amount of that gross retail income; multiplied by
(2) the retail merchant's "income exclusion ratio" for the tax year which contains the reporting period.
(b) A retail merchant's "income exclusion ratio" for a particular tax year equals a fraction, the numerator of which is the retail merchant's estimated total gross retail income for the tax year from unitary retail transactions which produce gross retail income of less than eight cents ($0.08) each, and the denominator of which is the retail merchant's estimated total gross retail income for the tax year from all retail transactions.
(c) In order to minimize a retail merchant's recordkeeping requirements, the department shall prescribe a procedure for determining the retail merchant's income exclusion ratio for a tax year, based on a period of time, not to exceed fifteen (15) consecutive days, during the first quarter of the retail merchant's tax year. However, the period of time may be changed if the change is requested by the retail merchant because of the retail merchant's peculiar accounting procedures or marketing factors. In addition, if a retail merchant has multiple sales locations or diverse types of sales, the department shall permit the retail merchant to determine the ratio on the basis of a representative sampling of the locations and types of sales.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.4; P.L.192-2002(ss), SEC.61; P.L.146-2008, SEC.312.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-10. Tax Liability; Merchant's Collection Allowance

Sec. 10. (a) In order to compensate retail merchants and those required to remit gasoline use tax for collecting and timely remitting the state gross retail tax, the state use tax, and the gasoline use tax, every retail merchant or person required to remit the gasoline use tax, except as provided in subsection (c), is entitled to deduct and retain from the amount of those taxes otherwise required to be remitted under IC 6-2.5-3.5 or under this chapter, if timely remitted, a retail merchant's collection allowance.
(b) The allowance equals a percentage of the retail merchant's state gross retail and use tax or the person's gasoline use tax liability accrued during a calendar year, specified as follows:
(1) Seventy-three hundredths percent (0.73%), if the retail merchant's state gross retail and use tax or gasoline use tax liability accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year did not exceed sixty thousand dollars ($60,000).
(2) Fifty-three hundredths percent (0.53%), if the retail merchant's state gross retail and use tax or gasoline use tax liability accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year:
(A) was greater than sixty thousand dollars ($60,000); and
(B) did not exceed six hundred thousand dollars ($600,000).
(3) Twenty-six hundredths percent (0.26%), if the retail merchant's state gross retail and use tax liability or the person's gasoline use tax accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year was greater than six hundred thousand dollars ($600,000).
(c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not entitled to the allowance provided by this section. A retail merchant is not entitled to the allowance provided by this section with respect to gasoline use taxes imposed by IC 6-2.5-3.5.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.10; P.L.28-1997, SEC.12; P.L.192-2002(ss), SEC.62; P.L.211-2007, SEC.18; P.L.146-2008, SEC.313; P.L.227-2013, SEC.3; P.L.218-2017, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-11. Heating Assistance Program; Deduction

Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and use tax payment is made.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67; P.L.181-2006, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-12. Security for Payment of Tax Collected

Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use taxes, the department may require a retail merchant to post security for that payment in any amount not to exceed twice the department's estimate of the retail merchant's quarterly state gross retail and use tax liability.
(b) If necessary to recover any tax, interest, or penalty which the retail merchant owes under this article, the department may sell the security. If the security is in the form of a bearer bond which is issued by a governmental unit and which has a prevailing market price, the department may sell the security at a private sale for not less than that market price. If the security is in any other form, the department shall sell it at a public auction.
(c) Before the department may sell a retail merchant's security, the department shall give the retail merchant notice of the time, place, and date of the sale. The department shall send the notice by certified mail to the retail merchant's most recent address according to the department's records.
(d) If the proceeds of the security sale exceed the tax, interest, and penalties owing, the department shall refund the remainder to the retail merchant.
As added by Acts 1980, P.L.52, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-13. Refund; Grounds

Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if:
(1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;
(2) the retail merchant remits the taxes to the department;
(3) the retail merchant does not refund the taxes to the person; and
(4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9.
(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.11; P.L.269-2003, SEC.3; P.L.1-2003, SEC.32; P.L.97-2004, SEC.26; P.L.108-2019, SEC.116.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-13.5. Refund of Overpayment of Tax to a Marketplace Facilitator; Claim Against Marketplace Facilitator Disallowed

Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:
(1) may file a claim for refund with the department; and
(2) shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.
A purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.
As added by P.L.108-2019, SEC.117.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-14. Repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.12. Also added by P.L.177-1999, SEC.1. Amended by P.L.215-2001, SEC.10; P.L.204-2001, SEC.13. Repealed by P.L.97-2004, SEC.133.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes

Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.
As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products

Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information:
(1) On a county by county basis:
(A) the name of each retail merchant that sells tobacco products in the county; and
(B) the business address of each location in the county at which a retail merchant sells tobacco products.
(2) The name and business address of each retail merchant that has begun to sell tobacco products since the previous report was compiled.
(3) The name and business address of each retail merchant that has ceased to sell tobacco products since the previous report was compiled.
(b) The department shall deliver each list prepared under this section to:
(1) the division of mental health and addiction; and
(2) the alcohol and tobacco commission.
(c) A retail merchant that sells tobacco products shall provide the department with the information required for the preparation of the list under this section.
(d) The department shall prescribe a form to be used in collecting information under this section from retail merchants that sell tobacco products. A form prescribed under this subsection may be a modified version of an existing form.
As added by P.L.97-2004, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-16. Refund for Research and Development Equipment

Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40.
(b) A person is entitled to a refund equal to fifty percent (50%) of the gross retail tax paid by the person under this article in a retail transaction occurring after June 30, 2005, and before July 1, 2007, to acquire research and development equipment.
(c) To receive the refund provided by this section, a person must claim the refund under IC 6-8.1-9 in the manner prescribed by the department.
As added by P.L.193-2005, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales

Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale.
(b) The retail merchant shall provide the consignor purchaser an invoice that shows that the state gross retail tax was paid to the retail merchant with a clear notation on the invoice that the item was a consignment sale by the retail merchant on behalf of (insert the name of the seller) to (insert the name of the purchaser).
As added by P.L.85-2009, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-1. Definitions

Sec. 1. (a) The definitions in this section apply throughout this chapter.
(b) "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2.
(c) "Special fuel" has the same meaning as the definition contained in IC 6-6-2.5-22.
(d) "Unit" means the unit of measure, such as a gallon or a liter, by which special fuel is sold.
(e) "Metered pump" means a stationary pump which is capable of metering the amount of special fuel dispensed from it and which is capable of simultaneously calculating and displaying the price of the special fuel dispensed.
(f) "Indiana special fuel tax" means the tax imposed under IC 6-6-2.5.
(g) "Federal special fuel tax" means the excise tax imposed under Section 4041 or Section 4081 of the Internal Revenue Code.
(h) "Price per unit before the addition of state and federal taxes" means an amount which equals the remainder of:
(1) the total price per unit; minus
(2) the state gross retail, Indiana special fuel, and federal special fuel taxes which are part of the total price per unit.
(i) "Total price per unit" means the price per unit at which special fuel is actually sold, including the state gross retail, Indiana special fuel, and federal special fuel taxes which are part of the sales price.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.1; P.L.94-1987, SEC.1; P.L.277-1993(ss), SEC.41; P.L.222-1999, SEC.1; P.L.122-2006, SEC.2; P.L.176-2006, SEC.1; P.L.1-2007, SEC.52; P.L.227-2013, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-2. Repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.2; P.L.227-2013, SEC.5. Repealed by P.L.218-2017, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-2.5. Repealed

As added by P.L.81-1983, SEC.3. Amended by P.L.277-2013, SEC.5. Repealed by P.L.218-2017, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-3. Retail Merchant; Calculation of Tax Liability; Metered Pump Sales; Kerosene

Sec. 3. With respect to the sale of kerosene which is dispensed from a metered pump, unless the purchaser provides an exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant shall collect, for each unit of kerosene sold, state gross retail tax in an amount equal to the product, rounded to the nearest one-tenth of one cent ($0.001), of:
(1) the price per unit before the addition of state and federal taxes; multiplied by
(2) seven percent (7%).
Unless the exemption certificate is provided, the retail merchant shall collect the state gross retail tax prescribed in this section even if the transaction is exempt from taxation under IC 6-2.5-5.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.5; P.L.81-1983, SEC.4; P.L.80-1983, SEC.2; P.L.11-1984, SEC.2; P.L.222-1999, SEC.2; P.L.192-2002(ss), SEC.63; P.L.146-2008, SEC.314; P.L.227-2013, SEC.6; P.L.218-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-4. Repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.5; P.L.227-2013, SEC.7. Repealed by P.L.218-2017, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-5. Repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.10, SEC.2; P.L.2-1982(ss), SEC.6; P.L.81-1983, SEC.6; P.L.80-1983, SEC.3; P.L.11-1984, SEC.3; P.L.94-1987, SEC.2; P.L.277-1993(ss), SEC.42; P.L.192-2002(ss), SEC.64; P.L.122-2006, SEC.3; P.L.182-2007, SEC.1; P.L.146-2008, SEC.315; P.L.148-2009, SEC.2; P.L.98-2012, SEC.1; P.L.293-2013(ts), SEC.7; P.L.227-2013, SEC.8; P.L.2-2014, SEC.29. Repealed by P.L.218-2017, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-5.5. Repealed

As added by P.L.207-2007, SEC.2. Amended by P.L.2-2008, SEC.24. Repealed by P.L.148-2009, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-6.5. Repealed

As added by P.L.293-2013(ts), SEC.8. Amended by P.L.109-2015, SEC.24. Repealed by P.L.218-2017, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-8. Repealed

As added by P.L.94-1987, SEC.5. Amended by P.L.71-1993, SEC.11. Repealed by P.L.227-2013, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-10. Repealed

As added by P.L.94-1987, SEC.7. Amended by P.L.182-2009(ss), SEC.181. Repealed by P.L.227-2013, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-12. Repealed

As added by P.L.94-1987, SEC.9. Amended by P.L.98-2012, SEC.3; P.L.293-2013(ts), SEC.9. Repealed by P.L.227-2013, SEC.14; P.L.109-2015, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel › 6-2.5-7-14. Repealed

As added by P.L.94-1987, SEC.11. Amended by P.L.176-2006, SEC.2; P.L.182-2009(ss), SEC.182. Repealed by P.L.227-2013, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-0.3. Intent of General Assembly Adding Sections 8.5 and 11 of This Chapter

Sec. 0.3. It is the intent of the general assembly that the addition of sections 8.5 and 11 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.
As added by P.L.220-2011, SEC.137.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-4. Exempt Organizations; Certificate

Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with the department as a purchaser of property in exempt transactions. An exempt organization wishing to register must file an application listing its principal location, but the organization is not required to pay the fee.
(b) Upon receiving the application, the department may issue an exempt organization certificate containing a serial number and the principal location of the exempt organization.
As added by Acts 1980, P.L.52, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-5. Duration of Certificate

Sec. 5. A certificate issued under section 4 of this chapter is valid so long as the business or exempt organization is in existence.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.2; P.L.111-2006, SEC.2; P.L.194-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-6. Outstanding Tax Warrants; Prohibition

Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.332-1989(ss), SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-8.5. Commercial Printing Sales

Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible personal property sold by the commercial printer to the customer will be resold in the ordinary course of the customer's business without changing the form of the property.
As added by P.L.70-1993, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-9. Direct Payment Permit

Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c).
(b) A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction.
(c) The department may revoke a direct payment certificate, without cause, at any time.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-10. Repealed

As added by P.L.45-1992, SEC.1. Amended by P.L.254-2003, SEC.5; P.L.81-2004, SEC.8; P.L.2-2007, SEC.120. Repealed by P.L.211-2007, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-11. Commercial Printing Contracts

Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:
(1) The ownership or leasing by that person of tangible or intangible property located at the Indiana premises of the commercial printer.
(2) The sale by that person of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer.
(3) The activities of any kind performed by or on behalf of that person at the Indiana premises of the commercial printer.
(4) The activities of any kind performed by the commercial printer in Indiana for or on behalf of that person.
As added by P.L.70-1993, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 8. Registration › 6-2.5-8-12. Contract With Call Center Operator; Effect on Duty to Collect Tax

Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:
(1) The ownership or leasing by the person of tangible or intangible property that is:
(A) located at the Indiana premises of the call center operator;
(B) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and
(C) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator.
(2) The activities of any kind performed by or on behalf of the person at the Indiana premises of the call center operator.
(3) The activities of any kind performed by the call center operator in Indiana for or on behalf of the person.
(b) Tangible or intangible property that is:
(1) owned or leased by a person that has contracted with a call center operator for a telephone service;
(2) located at the premises of the call center operator;
(3) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and
(4) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator;
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. For purposes of this section, a call center operator with which a person has contracted for a telephone service shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.
(c) For purposes of this section, a telephone service includes soliciting orders by telephone, accepting orders by telephone, and making and receiving any other telephone calls.
As added by P.L.65-2003, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses

Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor.
(b) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use tax, commits a Class B misdemeanor.
As added by Acts 1980, P.L.52, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-2. Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense

Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.6; P.L.293-2013(ts), SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-3. Personal Liability of Holder of Taxes in Trust; Failure to Collect and Remit; Offense; Exception for Marketplace Facilitator

Sec. 3. (a) Except as provided in subsection (b) and the limited relief provided for marketplace facilitators in section 3.5 of this chapter (before its expiration), an individual who:
(1) is an individual retail merchant or is an employee, officer, or member of a corporate or partnership retail merchant; and
(2) has a duty to remit state gross retail or use taxes (as described in IC 6-2.5-3-2) to the department;
holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.
(b) For calendar years beginning after December 31, 2021, except in cases in which the marketplace facilitator and the seller are affiliated, a marketplace facilitator is not liable under this section for failure to collect and remit gross retail and use taxes if the marketplace facilitator demonstrates to the satisfaction of the department that:
(1) the marketplace facilitator has a system in place to require the seller to provide accurate information and has made a reasonable effort to obtain accurate information from the seller about a retail transaction;
(2) the failure to collect and remit the correct tax was due to incorrect or insufficient information provided to the marketplace facilitator by the seller; and
(3) the marketplace facilitator provides information showing who the purchaser was in each transaction for which the tax had not been collected.
If the marketplace facilitator is relieved of liability under this subsection, the purchaser is liable for any amount of uncollected, unpaid, or unremitted tax.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.7; P.L.6-1987, SEC.6; P.L.18-1994, SEC.7; P.L.158-2013, SEC.84; P.L.108-2019, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-4. Inclusion of Tax in Displayed Price; Offer to Assume or Absorb Tax; Unlawful Price Advertising; Offense

Sec. 4. A person who:
(1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes;
(2) offers to assume or absorb part of a customer's state gross retail or use tax on a sale; or
(3) offers to refund part of a customer's state gross retail or use tax as a part of a sale;
commits a Class B infraction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.7; P.L.218-2017, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-6. Vehicle and Watercraft Title or Aircraft Registration; Payment of Taxes Requisite; Offenses

Sec. 6. (a) The state may not title a vehicle or a watercraft or register an aircraft unless the person obtaining the title or registration:
(1) presents proper evidence, prescribed by the department, showing that the state gross retail and use taxes imposed in respect to the vehicle, watercraft, or aircraft have been paid or that the state gross retail and use taxes are inapplicable because of an exemption; or
(2) files the proper form and pays the state gross retail and use taxes imposed in respect to the vehicle, watercraft, or aircraft.
(b) A person who:
(1) is a purchaser of a vehicle, aircraft, or watercraft;
(2) is required to pay the state gross retail or use tax to the department, through the bureau of motor vehicles, Indiana department of transportation, department of natural resources, or a county treasurer; and
(3) knowingly fails to remit all or part of the state gross retail or use tax that is due;
commits a Class A misdemeanor.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.8; P.L.6-1987, SEC.7; P.L.335-1989(ss), SEC.6; P.L.18-1990, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense

Sec. 7. (a) Any person who:
(1) removes;
(2) alters;
(3) defaces; or
(4) covers;
a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant's location commits a Class C infraction.
(b) A retail merchant shall notify the department of any violation of subsection (a) that occurs on the retail merchant's premises.
(c) A retail merchant who fails to give the notice required by subsection (b) within two (2) business days after the violation of subsection (a) occurs commits a Class B infraction.
As added by P.L.26-1985, SEC.9. Amended by P.L.174-2021, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-8. Records; Inspection; Falsification; Offenses

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.
(b) A person that:
(1) makes false entries in a tax record; or
(2) keeps more than one (1) set of tax records;
with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.
As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana

Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or superior court against a person that the department believes meets the criteria of IC 6-2.5-2-1(d) in order to establish that:
(1) the person has an obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d); and
(2) the person's obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid under state and federal law.
(b) A court in which an action for a declaratory judgment is brought under subsection (a) shall act on the declaratory judgment action as expeditiously as possible.
(c) IC 34-52-1-1(b) and all other provisions authorizing attorney's fees do not apply to a declaratory judgment action brought under subsection (a) or to any appeal from a judgment in a declaratory judgment action brought under subsection (a).
(d) The following apply if the department files a declaratory judgment action under this section:
(1) The department and other state agencies and state entities may not, during the pendency of the declaratory judgment action (including any appeals from a judgment in the declaratory judgment action), enforce the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) against any person that does not affirmatively consent or otherwise remit the gross retail tax on a voluntary basis. However, this subdivision does not apply to a person if there is a previous judgment from a court establishing the validity of the obligation to collect state gross retail tax with respect to that person.
(2) The prohibition under subdivision (1) on the enforcement of the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) does not apply if:
(A) a court enters a final judgment on the merits declaring that the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid; and
(B) the final judgment of the court is no longer subject to appeal.
(e) An obligation to remit the gross retail tax as required by IC 6-2.5-2-1(d) may not be applied retroactively before the effective date of that subsection on July 1, 2017.
As added by P.L.247-2017, SEC.3. Amended by P.L.146-2020, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana

Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that the taxpayer lacked a physical presence in Indiana and complied with IC 6-2.5-2-1(d) voluntarily.
(b) IC 6-2.5-2-1(d), section 9 of this chapter, and this section do not limit the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.
(c) A retail merchant that remits gross retail tax voluntarily or otherwise under IC 6-2.5-2-1(d) is not liable to a purchaser who claims that the sales tax has been overcollected if IC 6-2.5-2-1(d) is later found unlawful.
(d) IC 6-2.5-2-1(d) does not affect the obligation of any purchaser to remit use tax as required under IC 6-2.5-3.
As added by P.L.247-2017, SEC.4. Amended by P.L.146-2020, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 9. Enforcement and Penalties › 6-2.5-9-11. Findings of General Assembly

Sec. 11. The general assembly finds the following:
(1) The inability to effectively collect the gross retail tax or use tax from remote sellers that deliver tangible personal property, products transferred electronically, or services directly into Indiana is seriously eroding the tax base of Indiana and causing revenue losses and imminent harm to Indiana through the loss of critical funding for state and local services.
(2) Gross retail tax and use tax revenues are essential in funding state and local services.
(3) Despite the fact that a use tax is imposed on the storage, use, or consumption of tangible personal property in Indiana if the property was acquired in a retail transaction, many remote sellers actively market sales as "tax free" or as "no sales tax" transactions.
(4) The structural advantages of remote sellers, including the absence of point-of-sale tax collection, and the general growth of the online retail industry make clear that further erosion of Indiana's gross retail tax base is likely in the near future.
(5) Remote sellers that make a substantial number of deliveries into Indiana or have large gross revenues from Indiana benefit extensively from Indiana's market (including the economy generally) and from the infrastructure in Indiana.
(6) In contrast with the expanding harms caused to Indiana from this exemption of gross retail tax collection obligations for remote sellers, the costs of that collection have fallen. Given modern computing and software options, it is neither unusually difficult nor burdensome for remote sellers to collect and remit gross retail taxes associated with sales into Indiana.
(7) The Supreme Court of the United States should reconsider its doctrine that prevents, under certain circumstances, states from requiring remote sellers to collect gross retail tax, and as the findings of this section make clear, this argument has grown stronger, and the cause more urgent, with time.
(8) Given the urgent need for the Supreme Court of the United States to reconsider this doctrine, it is necessary for the general assembly to enact IC 6-2.5-2-1(d), clarifying the state's immediate intent to require collection of gross retail taxes by remote sellers.
(9) Expeditious review is necessary and appropriate because, while it may be reasonable notwithstanding this law for remote sellers to continue to refuse to collect the gross retail tax in light of existing federal constitutional doctrine, such a refusal causes imminent harm to Indiana.
(10) It is the intent of the general assembly to apply Indiana's gross retail tax and use tax obligations to the limit of federal and state constitutional doctrines and to specify that Indiana law permits the state to immediately argue in any litigation that such a constitutional doctrine should be changed to permit the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d).
As added by P.L.247-2017, SEC.5. Amended by P.L.146-2020, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 10. Miscellaneous › 6-2.5-10-2. Repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.13; P.L.192-2002(ss), SEC.66. Repealed by P.L.146-2020, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 10. Miscellaneous › 6-2.5-10-5. Collection of Naics Codes

Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the current edition of the North American Industry Classification System Manual - United States, published by the National Technical Information Service of the United States Department of Commerce.
(b) The department shall collect and maintain for all retail merchants information concerning the NAICS codes of the merchants.
As added by P.L.19-2004, 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 › 6-2.5-11-2. Definitions

Sec. 2. As used in this chapter:
(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.
(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction.
(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions.
(4) "Person" means an individual, a trust, an estate, a fiduciary, a partnership, a limited liability company, a limited liability partnership, a corporation, or any other legal entity.
(5) "Sales tax" means the state gross retail tax levied under IC 6-2.5.
(6) "Seller" means any person making sales, leases, or rentals of personal property or services.
(7) "State" means any state of the United States and the District of Columbia.
(8) "Use tax" means the use tax levied under IC 6-2.5.
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 › 6-2.5-11-3. Findings of General Assembly

Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The general assembly further finds that this state should participate in multistate discussions to review, amend, or review and amend the terms of the agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and all types of commerce.
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 › 6-2.5-11-4. Delegates to Review or Amend Agreement

Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements set forth in section 7 of this chapter, the state shall enter into multistate discussions. For purposes of those discussions, the state shall be represented by four (4) delegates, appointed as follows:
(1) One (1) member of the house of representatives, appointed by the speaker of the house of representatives.
(2) One (1) member of the senate, appointed by the president pro tempore of the senate.
(3) One (1) individual appointed by the governor.
(4) The commissioner of the department of state revenue, who is an ex officio member.
A delegate appointed under subdivisions (1) through (3) serves at the pleasure of the officer who appointed that delegate.
(b) Each delegate who is not a state employee is entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The delegate is also entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the delegate's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency. Expenses incurred under this subsection shall be paid out of the funds appropriated to the department of state revenue.
(c) Each delegate who is a state employee but who is not a member of the general assembly is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the delegate's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
(d) Each delegate who is a member of the general assembly is entitled to receive the per diem, mileage, and travel allowances paid to members of the general assembly under travel policies established by the legislative council. Per diem, mileage, and travel allowances paid under this subsection shall be paid from appropriations made to the legislative council or the legislative services agency.
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 › 6-2.5-11-5. Powers of Department

Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of certified service providers and certified automated systems and to establish performance standards for multistate sellers. The department may take other actions reasonably required to implement this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department or the department's designee shall represent the state of Indiana before the other states that are signatories to 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 › 6-2.5-11-6. Effect on Indiana Law

Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of Indiana. Adoption of the agreement by the state of Indiana does not amend or modify any Indiana law. Implementation of any condition of the agreement in Indiana, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
As added by P.L.107-2001, SEC.1.