reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 2. Establishment of Board › 6-1.5-2-1. Establishment of Board; Members; Terms; Quorum

Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana board is composed of three (3) lay members. The governor shall appoint the members of the Indiana board. The members of the Indiana board shall elect the chairperson of the board.
(b) Two (2) members of the Indiana board must be members of one (1) major political party, and one (1) member of the board must be a member of the other major political party.
(c) Except as provided in subsections (d) and (e), the term of office of an Indiana board member is four (4) years.
(d) The initial terms of office of the Indiana board are as follows:
(1) For one (1) board member, one (1) year.
(2) For one (1) board member, two (2) years.
(3) For one (1) board member, three (3) years.
(e) An Indiana board member appointed to fill a vacancy shall serve for the unexpired term of the member's predecessor.
(f) Any two (2) members of the Indiana board constitute a quorum for the transaction of business. Action may be taken by the Indiana board only upon the vote of a majority of the whole board.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 2. Establishment of Board › 6-1.5-2-2. Surety Bonds

Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute:
(1) a surety bond in the amount of ten thousand dollars ($10,000), with a surety approved by the governor; and
(2) an oath of office.
(b) The surety bond shall be payable to the state and shall be conditioned on the faithful discharge of the Indiana board member's duties. The executed surety bond and oath of office shall be filed in the office of the secretary of state.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 2. Establishment of Board › 6-1.5-2-3. Removal of Members

Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for incompetency, neglect, or inefficiency.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 2. Establishment of Board › 6-1.5-2-4. Meetings; Supplies

Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city of Indianapolis. The state shall provide the Indiana board with the supplies and printing that the board needs to transact business.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 2. Establishment of Board › 6-1.5-2-5. Record Keeping

Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, a rule, or an order of the Indiana board if the copy is certified by a lay member of the board.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 2. Establishment of Board › 6-1.5-2-6. Charge by Indiana Board to Person Who Files Indiana Tax Court Petition

Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall charge a person that files a petition with the Indiana tax court for review of a determination by the Indiana board the reasonable cost of preparing any necessary copies and transcripts for transmittal to the court.
As added by P.L.219-2007, SEC.88.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 3. Employees › 6-1.5-3-1. Hiring Employees; Compensation

Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section.
(b) Each member and each employee of the Indiana board shall receive:
(1) an annual salary to be fixed in the manner prescribed in IC 4-12-1-13; and
(2) the same mileage and travel allowances that other state employees receive.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 3. Employees › 6-1.5-3-3. Administrative Law Judges

Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges.
(b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge, the board shall prescribe the duties of the position. The Indiana board may have different administrative law judges simultaneously conduct numerous hearings.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 3. Employees › 6-1.5-3-4. Voluntary Dispute Resolution

Sec. 4. (a) As used in this section, "county board" means a county property tax assessment board of appeals.
(b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which:
(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and
(2) the county board has not given written notice of its decision on the issues under review.
(c) If an Indiana board employee assists in attempts to voluntarily resolve a dispute as authorized in subsection (b), the employee may not:
(1) act as an administrative law judge on; or
(2) participate in a decision relating to;
a petition for review of the county board's action on that same dispute.
(d) Notwithstanding any other law, including IC 5-14-1.5, a conference attended by an Indiana board employee acting in the capacity described in subsection (b) is not required to be open to the public. Such a conference may be open to the public only if both the taxpayer and the township or county official from whose action the taxpayer sought review agree to open the conference to the public.
(e) Notwithstanding any other law, a conference attended by an Indiana board employee acting in the capacity described in subsection (b) is not a proceeding of the Indiana board, and the Indiana board is not required to keep a record of the conference.
As added by P.L.113-2010, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 4. Appeals of Determinations by Assessing Officials › 6-1.5-4-1. Appeals Subject to Review by Indiana Board

Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning:
(1) the assessed valuation of tangible property;
(2) property tax deductions;
(3) property tax exemptions; or
(4) property tax credits;
that are made from a determination by an assessing official or a county property tax assessment board of appeals to the Indiana board under any law.
(b) Appeals described in this section shall be conducted under IC 6-1.1-15.
As added by P.L.198-2001, SEC.95. Amended by P.L.256-2003, SEC.31; P.L.172-2011, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 4. Appeals of Determinations by Assessing Officials › 6-1.5-4-2. Subpoenas; Examination of Witnesses; Oaths

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers that are in the hands of any person.
As added by P.L.154-2006, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-1. Review of Appeals; Notice of Final Determination; Procedures for Initiation of Appeal

Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals of final determinations of the department of local government finance made under the following:
(1) IC 6-1.1-8.
(2) IC 6-1.1-14-11.
(3) IC 6-1.1-16.
(4) IC 6-1.1-45-11.
(b) Each notice of final determination issued by the department of local government finance under a statute listed in subsection (a) must give the taxpayer notice of:
(1) the opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain review under this section.
(c) Except as provided in subsection (e), in order to obtain a review by the Indiana board under this section, the taxpayer must file a petition for review with the appropriate county assessor not later than forty-five (45) days after the notice of the department of local government finance's action is given to the taxpayer.
(d) The county assessor shall transmit a petition for review under subsection (c) to the Indiana board not later than ten (10) days after the petition is filed.
(e) In order to obtain a review by the Indiana board of an appeal of a final determination of the department of local government finance under IC 6-1.1-8-30, the public utility company must follow the procedures in IC 6-1.1-8-30.
As added by P.L.198-2001, SEC.95. Amended by P.L.178-2002, SEC.40; P.L.1-2003, SEC.31; P.L.256-2003, SEC.32; P.L.245-2003, SEC.22; P.L.97-2004, SEC.24; P.L.208-2005, SEC.2; P.L.232-2017, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-2. Hearings; Resolution by Indiana Board; Notice; Auditor Duties

Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section 1(a) of this chapter, the Indiana board shall, at its earliest opportunity:
(1) conduct a hearing; or
(2) cause a hearing to be conducted by an administrative law judge.
The Indiana board may determine to conduct the hearing under subdivision (1) on its own motion or on request of a party to the appeal.
(b) In its resolution of a petition, the Indiana board may correct any errors that may have been made and adjust the assessment in accordance with the correction.
(c) The Indiana board shall give notice of the date fixed for the hearing by mail to:
(1) the taxpayer;
(2) the department of local government finance; and
(3) the appropriate:
(A) township assessor (if any);
(B) county assessor; and
(C) county auditor.
(d) With respect to an appeal of the assessment of real property or personal property filed after June 30, 2005, the notices required under subsection (c) must include the following:
(1) The action of the department of local government finance with respect to the appealed items.
(2) A statement that a taxing unit receiving the notice from the county auditor under subsection (e) may:
(A) attend the hearing;
(B) offer testimony; and
(C) file an amicus curiae brief in the proceeding.
(e) If, after receiving notice of a hearing under subsection (c), the county auditor determines that the assessed value of the appealed items constitutes at least one percent (1%) of the total gross certified assessed value of a particular taxing unit for the assessment date immediately preceding the assessment date for which the appeal was filed, the county auditor shall send a copy of the notice to the affected taxing unit. A taxing unit that receives a notice from the county auditor under this subsection is not a party to the appeal. Failure of the county auditor to send a copy of the notice to the affected taxing unit does not affect the validity of the appeal or delay the appeal.
(f) The Indiana board shall give the notices required under subsection (c) at least thirty (30) days before the day fixed for the hearing.
As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003, SEC.23; P.L.199-2005, SEC.15; P.L.154-2006, SEC.62; P.L.219-2007, SEC.89; P.L.146-2008, SEC.308.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-3. Forms

Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the department of local government finance. The Indiana board shall issue instructions for completion of the form.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-4. Additional Evidence; Additional Hearings; Determination Based on Stipulation; Findings

Sec. 4. (a) After conducting a hearing, the Indiana board may take additional evidence or hold additional hearings.
(b) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determination is based on a stipulated assessed valuation of tangible property, the Indiana board may order the placement of a notation on the permanent assessment record of the tangible property that the assessed valuation was determined by stipulation. The Indiana board may:
(1) order that a final determination under this subsection has no precedential value; or
(2) specify a limited precedential value of a final determination under this subsection.
(c) If the Indiana board does not issue its final determination under subsection (b), the Indiana board's final determination must include separately stated findings of fact for all aspects of the determination. Findings of ultimate fact must be accompanied by a concise statement of the underlying basic facts of record to support the findings. Findings must:
(1) be based exclusively on:
(A) the evidence on the record in the proceeding; and
(B) matters officially noticed in the proceeding; and
(2) be based on a preponderance of the evidence.
As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003, SEC.24; P.L.219-2007, SEC.90.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-5. Notice by Indiana Board; County Auditor to Give Notice to Taxing Units

Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor (if any), the county assessor, the county auditor, and the department of local government finance:
(1) notice, by mail, of its final determination, findings of fact, and conclusions of law; and
(2) notice of the procedures the petitioner or the department of local government finance must follow in order to obtain court review of the final determination of the Indiana board.
The county auditor shall provide copies of the documents described in subdivisions (1) and (2) to the taxing units entitled to notice under section 2(e) of this chapter.
As added by P.L.198-2001, SEC.95. Amended by P.L.199-2005, SEC.16; P.L.154-2006, SEC.63; P.L.146-2008, SEC.309.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-6. Time Limits for Hearings and Final Determination; Appeal Options; When De Novo Review Required

Sec. 6. (a) The Indiana board shall conduct a hearing or cause a hearing to be conducted within six (6) months after a petition in proper form is filed with the Indiana board, excluding any time due to a delay reasonably caused by the petitioner.
(b) The Indiana board shall make a final determination within the later of forty-five (45) days after the hearing or the date set in an extension order issued by the Indiana board. However, the Indiana board may not extend the final determination date by more than one hundred eighty (180) days.
(c) The failure of the Indiana board to conduct a hearing within the period prescribed in this section does not constitute notice to the person of an Indiana board final determination.
(d) If the Indiana board fails to make a final determination within the time allowed by this section after a hearing, the entity that initiated the petition may:
(1) take no action and wait for the Indiana board to make a final determination; or
(2) initiate a proceeding for judicial review by taking the action required by IC 6-1.1-15-5(b) at any time after the maximum time elapses.
(e) If:
(1) a judicial proceeding is initiated under subsection (d); and
(2) the Indiana board has not issued a determination;
the tax court shall determine the matter de novo.
As added by P.L.198-2001, SEC.95. Amended by P.L.154-2006, SEC.64.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-7. Judicial Review of Final Determinations

Sec. 7. A final determination of the Indiana board is subject to judicial review under IC 6-1.1-15. The:
(1) local government official who made the original determination under judicial review; and
(2) department of local government finance;
are parties to a judicial review initiated under this section.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-8. Applicability of Ic 6-1.1-15; Substitution of Department of Local Government Finance

Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002.
(b) The department of local government finance is substituted for the state board of tax commissioners in an appeal described in subsection (a).
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-9. Subpoenas; Oaths

Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers that are in the hands of any person.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance › 6-1.5-5-10. Affidavits; Writs Directing Appearance or Production

Sec. 10. (a) The Indiana board may file an affidavit with a circuit court, superior court, or probate court of this state if:
(1) the Indiana board has requested that a person give information or produce books or records; and
(2) the person has not complied with the request.
(b) An affidavit filed under subsection (a) must state that the person has not complied with the request of the Indiana board to give information or produce books or records.
(c) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ that directs the person to appear at the office of the Indiana board and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. Disobedience of the writ is punishable as a contempt of the court that issued the writ.
(d) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.
As added by P.L.198-2001, SEC.95. Amended by P.L.84-2016, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 6. Adoption of Rules › 6-1.5-6-1. Adoption of Rules

Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the Indiana board under this article.
(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:
(1) restrict the ability of a representative to practice before the Indiana board based on the fact that the representative is not an attorney admitted to the Indiana bar; or
(2) restrict the admissibility of the written or oral testimony of a representative or other witness before the Indiana board based upon the manner in which the representative or other witness is compensated.
(c) A rule adopted under subsection (a) may require a representative in a proceeding before the Indiana board to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:
(1) an exemption for which an application is required under IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves the practice of law.
(d) This subsection applies to a petition that is filed with the Indiana board before the adoption of a rule under subsection (a) that establishes new standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The Indiana board may not dismiss the petition solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner an opportunity to present evidence, testimony, or representation in compliance with the rule.
As added by P.L.198-2001, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 6. Adoption of Rules › 6-1.5-6-2. Indiana Board Rules

Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for the conduct of proceedings before the Indiana board under this article, including procedures for:
(1) prehearing conferences;
(2) hearings;
(3) allowing the Indiana board, upon agreement of all parties to the proceeding, to determine that a petition does not require a hearing because it presents substantially the same issue that was decided in a prior Indiana board determination;
(4) voluntary arbitration;
(5) voluntary mediation;
(6) submission of an agreed record;
(7) upon agreement of all parties to the proceedings, joinder of petitions concerning the same or similar issues; and
(8) small claims.
(b) Rules under subsection (a)(8):
(1) may include rules that:
(A) prohibit discovery;
(B) restrict the length of a hearing; and
(C) establish when a hearing is not required; and
(2) must allow a party to be able to elect out of the small claims rules.
As added by P.L.245-2003, SEC.25. Amended by P.L.121-2019, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 6. Adoption of Rules › 6-1.5-6-3. Rules Related to Voluntary Dispute Resolution

Sec. 3. (a) As used in this section, "county board" means a county property tax assessment board of appeals.
(b) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes in which:
(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and
(2) the county board has not given written notice of its decision on the issues under review.
As added by P.L.113-2010, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-1. "Unitary Transaction"

Sec. 1. (a) Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated.
(b) "Unitary transaction" does not include a transaction that meets one (1) of the exceptions in section 11.5(d) of this chapter.
(c) "Unitary transaction" as it applies to the furnishing of public utility commodities or services means the public utility commodities and services which are invoiced in a single bill or statement for payment by the consumer.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"

Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 or that is described in any other section of IC 6-2.5-4.
(b) "Retail unitary transaction" means a unitary transaction that is also a retail transaction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2022, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-3. "Person"

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.8-1993, SEC.82.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-6. "Like Kind Exchange"

Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when:
(1) the property exchanged is of the same kind or character, regardless of grade or quality; and
(2) the persons exchanging the property both own the property prior to the exchange.
(b) A "like kind exchange" may be a part of a transaction involving additional consideration other than the exchanged property.
(c) Notwithstanding subsection (a), a "like kind exchange" does not occur when:
(1) the transaction involves more than two (2) persons; or
(2) one (1) party to the transaction, through agreement or negotiation with the second party, acquires personal property for the primary purpose of exchanging that property for like kind property held by the second party.
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 1. Definitions › 6-2.5-1-7.5. "Postage Charges"

Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that:
(1) are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and
(2) are incurred by a seller on behalf of its customers or purchasers.
Postage charges do not include any charges for mail or parcel delivery by any means other than through United States mail.
As added by P.L.265-2013, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-8. "Retail Merchant"

Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8.
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 1. Definitions › 6-2.5-1-9. "Tax Year" or "Taxable Year"

Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission is obtained from the department to use the taxpayer's fiscal year in lieu of the calendar year.
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 1. Definitions › 6-2.5-1-10. "Commercial Printing"

Sec. 10. "Commercial printing" means a process or an activity, or both, that is related to the production of printed materials for others, including the following:
(1) Receiving, processing, moving, storing, and transmitting, either physically or electronically, copy elements and images to be reproduced.
(2) Plate making or cylinder making.
(3) Applying ink by one (1) or more processes, such as printing by letter press, lithography, gravure, screen, or digital means.
(4) Casemaking and binding.
(5) Assembling, packaging, and distributing printed materials.
The term does not include the business of photocopying.
As added by P.L.192-2002(ss), SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-10.7. "Advertising and Promotional Direct Mail"

Sec. 10.7. "Advertising and promotional direct mail" means printed material that is direct mail, the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this section, "product" means tangible personal property, a product transferred electronically, or a service.
As added by P.L.265-2013, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-11. "Alcoholic Beverages"

Sec. 11. "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by volume.
As added by P.L.257-2003, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-11.3. "Ancillary Services"

Sec. 11.3. "Ancillary services" means services that are associated with or incidental to the provision of telecommunication services, including the following:
(1) Detailed telecommunications billing.
(2) Directory assistance.
(3) Vertical services.
(4) Voice mail services.
As added by P.L.145-2007, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-11.5. "Bundled Transaction"

Sec. 11.5. (a) This section applies to retail transactions occurring after December 31, 2007.
(b) "Bundled transaction" means a retail sale of two (2) or more products, except real property and services to real property, that are:
(1) distinct;
(2) identifiable; and
(3) sold for one (1) nonitemized price.
(c) The term does not include a retail sale in which the sales price of a product varies, or is negotiable, based on other products that the purchaser selects for inclusion in the transaction.
(d) The term does not include a retail sale that:
(1) is comprised of:
(A) a service that is the true object of the transaction; and
(B) tangible personal property that:
(i) is essential to the use of the service; and
(ii) is provided exclusively in connection with the service;
(2) includes both taxable and nontaxable products in which:
(A) the seller's purchase price; or
(B) the sales price;
of the taxable products does not exceed ten percent (10%) of the total purchase price or the total sales price of the bundled products; or
(3) includes both exempt tangible personal property and taxable tangible personal property:
(A) any of which is classified as:
(i) food and food ingredients;
(ii) drugs;
(iii) durable medical equipment;
(iv) mobility enhancing equipment;
(v) over-the-counter drugs;
(vi) prosthetic devices; or
(vii) medical supplies; and
(B) for which:
(i) the seller's purchase price; or
(ii) the sales price;
of the taxable tangible personal property is fifty percent (50%) or less of the total purchase price or the total sales price of the bundled tangible personal property.
The determination under clause (B) must be made on the basis of either individual item purchase prices or individual item sale prices.
(e) A transaction that meets one (1) of the exceptions in subsection (d) shall be excluded from the definition of unitary transaction under section 1(a) of this chapter.
As added by P.L.153-2006, SEC.1. Amended by P.L.146-2020, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-12. "Candy"

Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The term does not include any preparation:
(1) containing flour; or
(2) requiring refrigeration.
As added by P.L.257-2003, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-12.5. "Children's Diapers"

Sec. 12.5. "Children's diapers" means disposable or reusable diapers marketed to be worn by children.
As added by P.L.180-2022(ss), SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-13. "Computer"

Sec. 13. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.
As added by P.L.257-2003, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-14.5. "Computer Software Maintenance Contract"

Sec. 14.5. "Computer software maintenance contract" means a contract that obligates a person to provide a customer with future updates or upgrades of computer software.
As added by P.L.113-2010, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-14.9. "Contractor"

Sec. 14.9. "Contractor" means any person engaged in converting construction material into real property on behalf of another person. The term includes, but is not limited to, general or prime contractors, subcontractors, and specialty contractors.
As added by P.L.181-2016, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-15.7. "Diaper"

Sec. 15.7. "Diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.
As added by P.L.180-2022(ss), SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-16. "Dietary Supplement"

Sec. 16. "Dietary supplement" means any product, other than tobacco, that:
(1) is intended to supplement the diet;
(2) contains one (1) or more of the following dietary ingredients:
(A) a vitamin;
(B) a mineral;
(C) an herb or other botanical;
(D) an amino acid;
(E) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
(F) a concentrate, a metabolite, a constituent, an extract, or a combination of any ingredient described in this subdivision;
(3) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
(4) is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required under 21 CFR 101.36.
As added by P.L.257-2003, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-16.2. "Digital Audio Works"

Sec. 16.2. (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.
(b) As used in this section, "ringtones" means digitized sound files that:
(1) are downloaded onto a device; and
(2) may be used to alert the customer with respect to a communication.
As added by P.L.19-2008, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-16.3. "Digital Audiovisual Works"

Sec. 16.3. "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
As added by P.L.19-2008, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-16.5. "Direct Mail"

Sec. 16.5. (a) "Direct mail" means printed material delivered by United States mail or another delivery service to:
(1) a mass audience; or
(2) addresses on a mailing list:
(A) provided by a purchaser; or
(B) specified at the direction of a purchaser;
if the cost of the item is not billed directly to the recipient.
(b) The term includes tangible personal property that the purchaser supplies directly or indirectly to the direct mail seller for inclusion in the package containing the printed material.
(c) The term does not include multiple items of printed material delivered to a single address.
As added by P.L.153-2006, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-17. "Drug"

Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is:
(1) recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them;
(2) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or
(3) intended to affect the structure or any function of the body.
The term does not include food and food ingredients, dietary supplements, or alcoholic beverages.
As added by P.L.257-2003, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-18. "Durable Medical Equipment"

Sec. 18. (a) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that:
(1) can withstand repeated use;
(2) is primarily and customarily used to serve a medical purpose;
(3) generally is not useful to a person in the absence of illness or injury; and
(4) is not worn in or on the body.
The term does not include mobility enhancing equipment.
(b) As used in this section, "repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.
As added by P.L.257-2003, SEC.9. Amended by P.L.19-2008, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-20. "Food and Food Ingredients"

Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic beverages, candy, dietary supplements, tobacco products, or soft drinks.
As added by P.L.257-2003, SEC.11. Amended by P.L.153-2006, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-20.1. "Industrial Processing Service"

Sec. 20.1. "Industrial processing service" means an activity performed on behalf of a manufacturer that would rise to the level of manufacturing or production if the activity were performed by the manufacturer as part of the manufacturer's integrated production process.
As added by P.L.239-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-20.2. "Industrial Processor"

Sec. 20.2. "Industrial processor" means a person that:
(1) acquires tangible personal property owned by another person;
(2) provides industrial processing services, including enameling or plating, on the property; and
(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.
As added by P.L.239-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-20.3. "Intrastate Telecommunications Service"

Sec. 20.3. "Intrastate telecommunications service" means a telecommunications service that originates in a particular state, territory, or possession of the United States and terminates in that same state, territory, or possession.
As added by P.L.145-2007, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-21. "Lease" or "Rental"

Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. "Lease" or "rental" does not include:
(1) a transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;
(2) a transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or
(3) providing tangible personal property along with an operator for a fixed or indeterminate period, if:
(A) the operator is necessary for the equipment to perform as designed; and
(B) the operator does more than maintain, inspect, or set up the tangible personal property.
(b) "Lease" or "rental" includes agreements covering motor vehicles and trailers in which the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U.S.C. 7701(h)(1).
(c) The definition of "lease" or "rental" set forth in this section applies throughout this article, regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the uniform commercial code (IC 26-1), or other provisions of federal, state, or local law.
(d) This section applies only to leases or rentals entered into after June 30, 2003, and has no retroactive effect on leases or rentals entered into before July 1, 2003.
As added by P.L.257-2003, SEC.12. Amended by P.L.97-2004, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-21.5. "Licensed Practitioner"

Sec. 21.5. "Licensed practitioner" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients.
As added by P.L.242-2015, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-21.7. "Marketplace"

Sec. 21.7. "Marketplace" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital products, rooms, lodgings, or accommodations, or enumerated services), by means of any of the following:
(1) Listing, making available, or advertising products.
(2) Transmitting or otherwise communicating an offer or acceptance of a retail transaction of products between a seller and a purchaser.
(3) Providing or offering fulfillment or storage services for a seller.
(4) Setting prices for a seller's sale of the seller's products.
(5) Providing or offering customer service to a seller or a seller's customers, or accepting or assisting with taking orders, returns, or exchanges of products sold by a seller.
(6) Branding sales as those of the marketplace facilitator.
As added by P.L.108-2019, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-21.9. "Marketplace Facilitator"

Sec. 21.9. (a) "Marketplace facilitator" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who:
(1) owns, operates, or otherwise controls a marketplace; and
(2) facilitates a retail transaction pursuant to IC 6-2.5-4-18.
(b) The term does not include a payment processor business:
(1) that is appointed by a merchant to handle payment transactions from various channels, including credit cards and debit cards; and
(2) whose sole activity with respect to marketplace sales is to handle payment transactions between two (2) parties.
As added by P.L.108-2019, SEC.107.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-22. "Mobility Enhancing Equipment"

Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that:
(1) is primarily and customarily used to provide or increase the ability to move from one (1) place to another and is appropriate for use either in a home or a motor vehicle;
(2) is not generally used by persons with normal mobility; and
(3) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.
The term does not include durable medical equipment.
As added by P.L.257-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-22.2. "Other Direct Mail"

Sec. 22.2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following:
(1) Transactional direct mail that contains personal information specific to the addressee, including invoices, bills, statements of account, or payroll advices.
(2) Any legally required mailings, including privacy notices, tax reports, and stockholder reports.
(3) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including newsletters and informational pieces.
The term does not include the development of billing information or the provision of any data processing service that is more than incidental.
As added by P.L.265-2013, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-22.3. "Prepaid Calling Service"

Sec. 22.3. "Prepaid calling service" has the meaning set forth in IC 6-2.5-12-11.
As added by P.L.145-2007, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-22.4. "Prepaid Wireless Calling Service"

Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that:
(1) provides the right to use mobile wireless service as well as other nontelecommunications services, including:
(A) the download of digital products delivered electronically; and
(B) content and ancillary services;
(2) must be paid for in advance; and
(3) is sold in predetermined units or dollars of which the number declines with use in a known amount.
As added by P.L.145-2007, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 1. Definitions › 6-2.5-1-22.5. "Power Subsidiary"

Sec. 22.5. "Power subsidiary" means a corporation which is owned or controlled by one (1) or more public utilities that furnish or sell electrical energy, natural or artificial gas, water, steam, or steam heat and which produces power exclusively for the use of those public utilities.
As added by P.L.137-2022, SEC.14.