reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 3 - Definitions › Section 3-24 - "Travel expenses" defined

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-13-1-4
Sec. 24.
"Travel expenses" means transportation, lodging, and meals.
				  The term includes actual travel expenses or an amount approximating those
				  expenses that would be allowed by state travel policies and procedures
				  authorized under IC
				  4-13-1-4(7).
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 4 - Ethics Education › Section 4-1 - Training requirements

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-7-1
Sec. 1.
(a) All state
				officers, employees, and special state appointees shall be properly trained in
				the code of ethics as described in this article. All persons who have a
				business relationship with a state agency are obligated to abide by the code of
				ethics.
(b) Each agency's
				appointing authority shall do the following:
(1) Require all new employees and special
				state appointees to participate in ethics training within six (6) weeks of the
				employee's starting employment and the special state appointee's appointment
				date with the agency.
(2) Require
				all employees and special state appointees to participate in ethics training at
				least every two (2) years during an employee's and special state appointee's
				tenure with the agency.
(3)
				Maintain documentation to demonstrate an employee's and special state
				appointee's compliance with subdivisions (1) and (2).
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-1 - Gifts; travel expenses; waivers

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 3-9-2; IC 4-2-6
Sec. 1.
(a) A state
				employee or special state appointee, or the spouse or unemancipated child of a
				state employee or special state appointee, shall not knowingly solicit, accept,
				or receive any:
(1) gift;
(2) favor;
(3) service;
(4) entertainment;
(5) food;
(6) drink;
(7) travel expenses; or
(8) registration fees;
from a person who has a business relationship with the
				  employee's or special state appointee's agency or is seeking to influence an
				  action by the employee or special state appointee in his or her official
				  capacity.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-2 - Donor restrictions

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-7-3
Sec. 2.
A person who has a business relationship with an employee's
				  or a special state appointee's agency shall not provide any:
(1) gifts;
(2) favors;
(3) services;
(4) entertainment;
(5) food;
(6) drink;
(7) travel expenses; or
(8) registration fees; to such employee or
				special state appointee if the employee or special state appointee would not be
				permitted to accept the gift, favor, service, entertainment, food, drink,
				travel expenses, or registration fees under this rule.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-3 - Honoraria

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 3.
An employee shall not personally accept an honorarium for any
				  activity that may be considered part of the state employee's official duties.
				  However, a state employee may accept an honorarium on behalf of the state. The
				  employee accepting the honorarium shall remit to the treasurer of state any
				  amount received. The treasurer of state shall quietus such funds into the
				  general fund. An employee may personally accept an honorarium for activities
				  not done in connection with the employee's official duties and that are
				  prepared on the employee's own time and without the use of state resources.
				  However, in no case may an employee accept an honorarium from a person who has
				  a business relationship or seeks to influence an official action with the
				  employee's agency.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-4 - Political activity

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 3-9-2; IC
				  4-2-6-1
Sec. 4.
(a) A state
				employee or special state appointee shall not engage in political activity
				including solicitation of political contributions from:
(1) another employee or special state
				appointee; or
(2) any other person;
when on duty or acting in an official capacity.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-5 - Outside employment

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-5.5;
				  IC 4-2-7
Sec. 5.
Outside employment restrictions are set forth in IC
				  4-2-6-5.5.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-6 - Conflicts of interest; decisions and voting

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-9;
				  IC 4-2-7
Sec. 6.
Decision and voting restrictions are set forth in IC
				  4-2-6-9.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-7 - Conflicts of interest; contracts

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-10.5;
				  IC 4-2-7
Sec. 7.
Contracting restrictions are set forth in IC
				  4-2-6-10.5.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-8 - Additional compensation

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 8.
A state officer, employee, or special state appointee shall
				  not solicit or accept compensation for the performance of official duties other
				  than provided for by law.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-9 - Bribery

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 9.
A state officer, employee, or special state appointee shall
				  not pay or offer to pay any compensation for the performance of a state
				  officer's, employee's, or special state appointee's official duties except as
				  permitted by law.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-10 - Benefiting from confidential information

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 10.
A state officer, employee, or special state appointee shall
				  not benefit from, or permit any other person to benefit from, information of a
				  confidential nature except as permitted or required by law.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-11 - Divulging confidential information

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 11.
A state officer, employee, or special state appointee shall
				  not divulge information of a confidential nature except as permitted by law.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-12 - Use of state property

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 12.
A state officer, employee, or special state appointee shall
				  not make use of state materials, funds, property, personnel, facilities, or
				  equipment for any purpose other than for official state business unless the use
				  is expressly permitted by a general written agency, departmental, or
				  institutional policy or regulation.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-13 - Ghost employment

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 13.
A state officer, employee, or special state appointee shall
				  not engage in, or direct others to engage in, work other than the performance
				  of official duties during working hours, except as permitted by general written
				  agency, departmental, or institutional policy or regulation.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-14 - Postemployment restrictions

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-11;
				  IC 4-2-7
Sec. 14.
Postemployment restrictions are set forth in IC
				  4-2-6-11.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-15 - Nepotism

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-16; IC
				  4-2-7
Sec. 15.
Nepotism restrictions are set forth in IC
				  4-2-6-16.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 5 - Ethics Rules › Section 5-16 - Communications by state officers

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-15;
				  IC 4-2-7
Sec. 16.
Restrictions on certain communications by state officers are
				  set forth in IC
				  4-2-6-15.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 6 - Other Sources › Section 6-1 - Other sources

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  4-2-6-4
Sec. 1.
An appointing authority of an agency or a state officer may
				  adopt policies, rules, or regulations concerning the subject matter of this
				  rule provided that the policies, rules, or regulations are at least as strict
				  as this rule. All such policies, rules, or regulations shall be filed with the
				  commission, but failure to file does not affect the validity of such policies,
				  rules, or regulations as applied to the agency's or state officer's employees
				  or special state appointees.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 6 - Other Sources › Section 6-2 - Complaint restrictions

Current through July 10, 2024
Authority: IC 4-2-7-3; IC 4-2-7-5
Affected: IC 4-2-7
Sec. 2.
A complaint for an ethics violation may be filed only for
				  violations in 42 IAC 1-4 and 42 IAC 1-5.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 7 - Advisory Opinions › Section 7-1 - Procedures

Current through July 10, 2024
Authority: IC 4-2-7-3; IC 4-2-7-5
Affected: IC 4-2-6-2.5; IC 4-2-7
Sec. 1.
Provisions for advisory opinions by the commission are set
				  forth in 40 IAC 2-2.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 8 - Informal Advisory Opinions › Section 8-1 - Procedures

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC
				  5-14-3-4
Sec. 1.
(a) The
				inspector general or the inspector general's designee shall have the authority
				to render informal advisory opinions. Informal advisory opinions are not
				binding on the commission. If the commission determines that a person committed
				a violation after relying on the informal advisory opinion and the violation is
				directly related to the advice rendered, the commission may consider that the
				person acted in good faith.
(b)
				Informal advisory opinions are expressions of opinion that are communicated for
				the purpose of deliberation and decision making. The information and advice
				contained in an informal advisory opinion:
(1)
				are specific to the person who requests the opinion and the facts presented;
				and
(2) shall be considered to be
				confidential under IC
				5-14-3-4(b)(6).
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 9 - Adjudication Proceedings › Section 9-1 - Applicable statutes and rules

Current through July 10, 2024
Authority: IC 4-2-7-3; IC 4-2-7-5
Affected: IC 4-2-6; IC 4-21.5; IC 5-14-1.5
Sec. 1.
Provisions for adjudication proceedings before the commission
				  are set forth in 40 IAC 2-3.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 10 - General Procedures › Section 10-1 - General procedures

Current through July 10, 2024
Authority: IC 4-2-7-5
Affected: IC 5-14-1.5
Sec. 1.
Provisions for general procedures of the commission are set
				  forth in 40 IAC 2-5.
Indiana Administrative Code › Title 42 - OFFICE OF THE INSPECTOR GENERAL › Article 1 - INDIANA CODE OF ETHICS › Rule 11 - Severability › Section 11-1 - Severability

Current through July 10, 2024
Authority: IC
				  4-2-7-3;
				  IC
				  4-2-7-5
Affected: IC 4-2-7
Sec. 1.
If any provision of this article or the application thereof
				  to any person or circumstance is held invalid, the invalidity shall not affect
				  other provisions or applications that can be given effect without the invalid
				  provision or application.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 2 - State Gross Retail Tax › Section 2-1 - Excise tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 1.
An excise tax, known as the state gross retail (sales) tax is
				  imposed on retail transaction's
[sic.]
made in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 2 - State Gross Retail Tax › Section 2-2 - Collection of tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
The retail merchant, acting as an agent for the state of
				  Indiana, must collect the tax. The tax is bourne by the customer. Consideration
				  is a necessary element of taxable transaction.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 2 - State Gross Retail Tax › Section 2-3 - Tax rate

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
The state gross retail tax is measured by the gross retail
				  income received by a retail merchant in a retail unitary transaction and is
				  imposed at the following rates:
STATE GROSS RETAIL TAX
GROSS RETAIL INCOME RECEIVED FROM THE RETAIL UNITARY
							 TRANSACTION
$.0
less than $.10
$.01
at least $ .10, but less than $.30
$.02
at least $ .30, but less than $.50
$.03
at least $ .50, but less than $.70
$.04
at least $ .70, but less than $.90
$.05
at least $ .90, but less than $1.10
On a retail unitary transaction in which the gross retail
				  income received by the retail merchant is one dollar and ten cents ($1.10) or
				  more, the state gross retail tax is five percent (5%) of that gross retail
				  income.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 2 - State Gross Retail Tax › Section 2-5 - Fractions rounded to next additional cent

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 5.
If the tax, computed under Reg. 6-2.5-2-2(a)(010)
[
				  45 IAC 2.2-2-3 ]
, results in a fraction of one-half cent ($.005) or
				  more, the amount of the tax shall be rounded to the next additional
				  cent.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-3 - Retail merchant engaged in business in Indiana defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
A retail merchant engaged in business in Indiana shall
				  include:
(1) Any retail merchant
				engaged in selling at retail for use, storage, or consumption in Indiana and
				maintaining, occupying, or using, permanently or temporarily, directly or
				indirectly, or through a subsidiary, or agent, and office, place of
				distribution, sales or sample room or place, warehouse or storage place or
				other place of business in Indiana.
(2) Any retail merchant engaged in selling at
				retail for use, storage, or consumption in Indiana and having any
				representative, agent, salesman, canvasser or solicitor operating in Indiana
				under the authority of the retail merchant or its subsidiary for the purpose of
				selling, delivering, or taking orders for the sale of any tangible personal
				property for use, storage, or consumption in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-4 - Use tax; imposition

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 4.
Tangible personal property, purchased in Indiana, or
				  elsewhere in a retail transaction, and stored, used, or otherwise consumed in
				  Indiana is subject to Indiana use tax for such property, unless the Indiana
				  state gross retail tax has been collected at the point of
				  purchase.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-6 - Use tax; aircraft, watercraft

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6.
(a)
(1) The term "aircraft" will include "any
				device which is designed to provide air transportation for one (1) or more
				individuals or for cargo."
(2) The
				term "watercraft" will include a contrivance used or designed for navigation on
				water, including a vessel, boat, motor vessel, steam vessel, sailboat, vessel
				operated by machinery either permanently or temporarily affixed, scow, tugboat,
				or any marine equipment that is capable of carrying passengers, except a
				ferry.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-7 - Definitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
(a)
				Contractors. For purposes of this regulation
[45 IAC 2.2]
"contractor" means any person engaged in converting construction
				material into realty. The term "contractor" refers to general or prime
				contractors, subcontractors, and specialty contractors, including but not
				limited to persons engaged in building, cement work, carpentry, plumbing,
				heating, electrical work, roofing, wrecking, excavating, plastering, tile and
				road construction.
(b) Construction
				material. For purposes of this regulation
[45 IAC 2.2]
,
				"construction material" means any tangible personal property to be used for
				incorporation in or improvement of a facility or structure constituting or
				becoming part of the land on which such facility or structure is
				situated.
(c) Machinery, tools,
				equipment and supplies used by a contractor to perform a construction contract
				are not construction materials.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-8 - Tangible personal property sold for incorporation into real property

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 8.
(a) In
				general, all sales of tangible personal property are taxable, and all sales of
				real property are not taxable. The conversion of tangible personal property
				into realty does not relieve the taxpayer from a liability for any owing and
				unpaid state gross retail tax or use tax with respect to such tangible personal
				property.
(b) All construction
				material purchased by a contractor is taxable either at the time of purchase,
				or if purchased exempt (or otherwise acquired exempt) upon disposition unless
				the ultimate recipient could have purchased it exempt (see 6-2.5-5
[ 45
				IAC 2.2-5 ]
).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-9 - Procedure when tax is not paid on construction material when purchased by the contractor

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 9.
(a) A
				contractor may purchase construction material exempt from the state gross
				retail tax only if he issues either an exemption certificate or a direct pay
				certificate to the seller at the time of purchase.
(b) A contractor who purchases construction
				material exempt from the state gross retail tax or otherwise acquires
				construction material "tax-free", is accountable to the Department of Revenue
				for the state gross retail tax when he disposes of such property.
(c) A contractor has the burden of proof to
				establish exempt sale or use when construction material, which was acquired
				tax-free, is not subject to either the state gross retail or use tax upon
				disposition.
(d) Disposition
				subject to the state gross retail tax. A contractor-retail merchant has the
				responsibility to collect the state gross retail tax and to remit such tax to
				the Department of Revenue whenever he disposes of any construction material in
				the following manner:
(1) Time and material
				contract. He converts the construction material into realty on land he does not
				own and states separately the cost for the construction material and the cost
				for the labor and other charges (only the gross proceeds from the sale of the
				construction materials are subject to tax), or
(2) Construction material sold
				over-the-counter. Over the counter sales of construction materials will be
				treated as exempt from the state gross retail tax only if the contractor
				receives a valid exemption certificate issued by the person for whom the
				construction is being performed or by the customer who purchases
				over-the-counter, or a direct pay permit issued by the customer who purchases
				over-the-counter.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-10 - Procedure when tax paid on construction material when purchased by contractor

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 10.
A contractor has no further liability for either the state
				  gross retail tax or use tax with respect to construction material acquired by
				  the contractor in a taxable transaction, provided the contractor disposes of
				  such property in the following manner:
(1) He converts the construction material
				into realty on land he owns and then sells the improved real estate;
(2) He utilizes the construction material for
				his own benefit and does not resell or transfer such property to others;
				or
(3) Lump sum contract. He
				converts the construction material into realty on land he does not own pursuant
				to a contract that includes all elements of cost in the total contract
				price.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-11 - Procedure when construction material not furnished by contractor

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 11.
(a) A
				contractor is not liable for either the state gross retail tax or use tax when
				he converts construction material into realty on land he does not own, provided
				such property is furnished by the customer of the contractor.
(b) When the customer furnished the
				construction materials, the customer is deemed to be the user of such property
				and, as such, he is accountable to the Department of Revenue for any taxes
				owing and unpaid with respect to such construction material.
(c) A contractor may function as a retail
				merchant (having all duties and responsibility as such) with respect to
				construction material, and then function as an installer or "converter" of such
				property which will be treated as having been furnished by the
				customer.
(d) If a contractor
				functions as both retail merchant and an installer with respect to construction
				materials and the over-the-counter sales price of such property is less than
				fair market value, any consideration received by the contractor for installing
				or "converting" such property will be treated as part of the over-the-counter
				sales price subject to the state gross retail tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-12 - Contractors

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 12.
(a) Tangible
				personal property purchased to become a part of an improvement to real estate
				under a contract with an organization entitled to exemption is eligible for
				exemption when purchased by the contractor.
(b) In order to be exempt on such purchases,
				the contractor must be registered as a retail merchant, must obtain an
				exemption certificate from the exempt organization, and must issue an exemption
				certificate to his supplier.
(c)
				Utilities, machinery, tools, forms, supplies, equipment, or any other items
				used or consumed by the contractor and which do not become a part of the
				improvement to real estate are not exempt regardless of the exempt status of
				the person for whom the contract is performed.
(d) A person making a contract for the
				improvement to real estate whereby the material becoming a part of the
				improvement and the labor are quoted as one price is liable for the payment of
				sales tax on the purchaser
[sic.]
price of all material so
				used.
(e) A person selling tangible
				personal property to be used as an improvement to real estate may enter into a
				completely separate contract to furnish the labor to install or construct such
				improvement, in which case the sales tax shall be collected and remitted by
				such seller on the materials sold for this purpose. Such sale of materials must
				be identifiable as a separate transaction from the contract for labor. The fact
				that the seller subsequently furnished information regarding the charges for
				labor and material used under a flat bid quotation shall not be considered to
				constitute separate transactions for labor and material.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-13 - Tax rate; use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 13.
Tangible personal property, purchased in Indiana or elsewhere
				  in a retail transaction from a retail merchant, and stored, used, or otherwise
				  consumed in Indiana is subject to Indiana use tax measured by the gross retail
				  income received from such property, unless the Indiana state gross retail tax
				  has been collected at the point of purchase.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-14 - Exemption from use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-5-24
Sec. 14.
The use tax does not apply to the following:
(1) Storage, use, or other consumption in
				Indiana of tangible personal property sold in a transaction on which the gross
				retail tax has been paid.
(2)
				Storage, use, or other consumption in Indiana of tangible personal property
				sold in a transaction exempt from gross retail tax under any part of IC
				6-2.5-5, except IC 6.2.5-5-24(b)
[sic.]
. Therefore, as provided
				by IC 6-2.5-5-24(a), the exemption from use tax would extend to transactions
				described in IC 6-2.1-3-2, IC 6-2.1-3-5, IC 6-2.1-3-6, IC 6-2.1-3-7, and IC
				6-2.1-3-13. Such items include:
(A) Gross
				income derived from sales to the United States government, but only to the
				extent to which the state of Indiana is prohibited from taxing such gross
				income by the constitution of the United States.
(B) Taxes received or collected by the
				taxpayer as agent for the state of Indiana and/or the United States of America.
				(This exemption is limited only to taxpayers explicitly designated as a
				collection agent in the statute under the terms of which tax is
				imposed.)
(C) Retailers' excise
				taxes imposed by the United States solely on the sale at retail of tangible
				personal property and collected by a retail merchant as a separate item in
				addition to the price of the property sold, and which is remitted by such
				retail merchant to the taxing authority. "Retailers' excise taxes imposed by
				the United States" includes manufacturer excise tax imposed by the United
				States on motor vehicle bodies and chassis, parts, and accessories therefore,
				tires, tubes for tires, tread rubber and laminated tires, provided that such
				tax is separately stated by the seller.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-15 - Liability for tax following nonexempt use after exemption certificate issued

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 15.
If any person who issues an exemption certificate in respect
				  to the state gross retail tax or use tax and thereafter makes any use of the
				  tangible personal property covered by such certificate, or in any way consumes,
				  stores, or sells such tangible personal property, where such use, consumption,
				  storage or sale is in a manner which is not permitted by such exemption, such
				  use, consumption, or storage shall become subject to the use tax (or such sale
				  shall become subject to the gross retail tax), and such person shall become
				  liable for the tax or gross retail tax due thereon.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-18 - Personal liability

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 18.
Liability for Indiana use tax shall apply with respect to
				  storage, use, or consumption of tangible personal property in Indiana, and the
				  person who stores, uses, or consumes such property shall be personally liable
				  for such use tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-19 - Collection of use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 19.
(a) The use
				tax shall be paid by the purchaser to the retail merchant, who shall collect
				the tax as agent for the state of Indiana.
(b) Retail merchants who must collect use tax
				as agent for the purchaser are:
(1) Any
				retail merchant engaged in selling at retail for use, storage, or consumption
				in Indiana and maintaining, occupying, or using, permanently or temporarily,
				directly or indirectly, or through a subsidiary, or agent, an office, place of
				distribution, sales or sample room or place, warehouse or storage place or
				other place of business in Indiana.
(2) Any retail merchant engaged in selling at
				retail for use, storage, or consumption in Indiana and having any
				representative, agent, saleman, canvasser or solicitor operating in Indiana
				under the authority of the retail merchant or its subsidiary for the purpose of
				selling, delivering, or taking orders for the sale of any tangible personal
				property for use, storage, or consumption in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-20 - Merchandise accepted in Indiana; collection of use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 20.
All purchases of tangible personal property which are
				  delivered to the purchaser for storage, use, or consumption in the state of
				  Indiana are subject to the use tax. The use tax must be collected by the seller
				  if he is a retail merchant described in Reg. 6-2.5-3-6(b)(010)
[ 45 IAC
				  2.2-3-19 ]
or if he has Departmental permission to collect the tax. If
				  the seller is not required to collect the tax or fails to collect the tax when
				  required to do so, the purchaser must remit the use tax directly to the Indiana
				  Department of Revenue.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-21 - Merchandise accepted outside Indiana; collection of use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 21.
All purchases of tangible personal property which are
				  accepted by the purchaser outside the state of Indiana but which are stored,
				  used, or otherwise consumed in Indiana are subject to the use tax. The use tax
				  must be remitted directly to the Indiana Department of Revenue by the Indiana
				  purchaser. (See 6-2.5-3-5(b)(010)
[ 45 IAC 2.2-3-20
				  ]
.)
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-22 - Motor vehicles; collection of use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 22.
No vehicle shall be licensed by Indiana for highway use in
				  Indiana unless the registered owner thereof shall present to the licensing
				  agency at the time such vehicle is first licensed in his name proper evidence,
				  as prescribed by the Department, of the payment of the state gross retail tax
				  or use tax owing in respect to his acquisition of ownership of such vehicle, or
				  shall then pay to such agency upon forms and receipts prescribed by the
				  Department, the amount of any such tax owing and unpaid on the purchase of such
				  vehicle. (See 6-2.5-3-2(b)
[ 45 IAC 2.2-3-5 and 45 IAC 2.2-3-6
				  ]
.)
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-23 - Aircraft, watercraft; collection of use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 23.
No aircraft or watercraft shall be registered by Indiana for
				  use in Indiana unless the registered owner thereof shall present to the
				  registering agency at the time such aircraft or watercraft is first registered
				  in his name, proper evidence, as prescribed by the department, of the payment
				  of the state gross retail tax or use tax owing in respect to his acquisition of
				  ownership of such aircraft or watercraft, or shall then pay to such agency upon
				  forms and receipts prescribed by the department, the amount of any such tax
				  owing and unpaid on the purchase of such aircraft or watercraft. (See
				  6-2.5-3-2(b)(020)
[ 45 IAC 2.2-3-6 ]
.)
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-24 - Presumption of purchase for use

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 24.
All sales of tangible personal property by a retail merchant
				  for delivery in Indiana shall be presumed to be retail transactions for
				  storage, use, or consumption in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 3 - Use Tax › Section 3-25 - Presumption of purchase for use; burden of proof

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 25.
The burden of proving the contrary is upon the purchaser. The
				  retail merchant making such a sale shall bear the burden of proving to the
				  contrary also, unless he receives from the purchaser an exemption
				  certificate.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-1 - Selling at retail; application

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 1.
(a) Where
				ownership of tangible personal property is transferred for a consideration, it
				will be considered a transaction of a retail merchant constituting selling at
				retail unless the seller is not acting as a "retail merchant".
(b) All elements of consideration are
				included in gross retail income subject to tax. Elements of consideration
				include, but are not limited to:
(1) The
				price arrived at between purchaser and seller.
(2) Any additional bona fide charges added to
				or included in such price for preparation, fabrication, alteration,
				modification, finishing, completion, delivery, or other services performed in
				respect to or labor charges for work done with respect to such property prior
				to transfer.
(3) No deduction from
				gross receipts is permitted for services performed or work done on behalf of
				the seller prior to transfer of such property at retail.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-2 - Selling at retail; services

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
(a)
				Professional services, personal services, and services in respect to property
				not owned by the person rendering such services are not "transactions of a
				retail merchant constituting selling at retail", and are not subject to gross
				retail tax. Where, in conjunction with rendering professional services,
				personal services, or other services, the serviceman also transfers tangible
				personal property for a consideration, this will constitute a transaction of a
				retail merchant constituting selling at retail unless:
(1) The serviceman is in an occupation which
				primarily furnishes and sells services, as distinguished from tangible personal
				property;
(2) The tangible personal
				property purchased is used or consumed as a necessary incident to the
				service;
(3) The price charged for
				tangible personal property is inconsequential (not to exceed 10%) compared with
				the service charge; and
(4) The
				serviceman pays gross retail tax or use tax upon the tangible personal property
				at the time of acquisition.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-3 - Selling at retail; delivery charges

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
(a)
				Separately stated delivery charges are considered part of selling at retail and
				subject to sales and use tax if the delivery is made by or on behalf of the
				seller of property not owned by the buyer.
(b) The following guidelines have been
				developed:
(1) Delivery charge separately
				stated with F.O.B. destination-taxable.
(2) Delivery charge separately stated with
				F.O.B. origin-non taxable.
(3)
				Delivery charge separately stated where no F.O.B. has been established-non
				taxable.
(4) Delivery charges
				included in the purchase price are taxable.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-6 - Retail transactions; soft water and water conditioning

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6.
(a) Water
				conditioning companies (including all soft water companies) are retail
				merchants making retail transactions with respect to all tangible personal
				property sold, leased, or rented by them and must collect the sales tax on all
				such property unless the purchaser or user is entitled to claim exemption from
				the sales tax and furnished a properly completed exemption
				certificate.
(b) For purposes of
				collection of the tax, the term "water conditioner" shall include all automatic
				softeners, softener tanks, exchange tanks, purifiers, chlorinators, or any
				other device or equipment, together with the minerals contained therein used to
				condition, purify or soften water.
(c) Rented or leased water conditioners,
				including those leased with an option for purchase, or those otherwise
				furnished for a monthly or other periodic charge are subject to the sales tax
				on the amount charged. Such conditioners subsequently sold after July 1, 1969,
				shall be subject to the tax on the full selling price. The tax is also due on
				any payment required to exercise the option.
(d) Purchases by a water conditioning company
				of water conditioners, tanks and other equipment to be subsequently sold or
				rented are not subject to the sales tax.
(e) Purchases of all other equipment,
				supplies, and materials not for resale, including salt or any other cleaning
				agent used to rejuvenate water tanks or the minerals therein, are subject to
				the sales tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-7 - Retail transactions; soft water and water conditioning plumbing services

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
When a customer is billed separately for materials used to
				  alter or change plumbing to accommodate conditioning equipment, the sales tax
				  shall be charged on such materials. If materials used in an installation are
				  not billed as a separate item to the customer, the company shall then be liable
				  for the use tax thereon.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-8 - Accommodations furnished for less than 30 days

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 8.
(a) For the
				purpose of the state gross retail tax and use tax: Every person engaged in the
				business of renting or furnishing for periods of less than thirty (30) days any
				accommodation including booths, display spaces and banquet facilities, in any
				place where accommodations are regularly furnished for a consideration is a
				retail merchant making retail transactions in respect thereto and the gross
				income received therefrom shall constitute gross retail income from retail
				unitary transactions.
(b) In
				general, the gross receipts from renting or furnishing accommodations are
				taxable. An accommodation which is rented for a period of thirty (30) days or
				more is not subject to the gross retail tax.
(c) There is no exemption for purchases made
				by persons who are engaged in renting or furnishing accommodations. Such
				persons are deemed to purchase or otherwise acquire tangible personal property
				for use or consumption in the regular course of their business.
(d) The renting or furnishing of an
				accommodation for less than thirty (30) days constitutes a retail merchant
				making a retail transaction. Every person so engaged must collect the gross
				retail tax on the gross receipts from such transactions. The tax is borne by
				the person or organization who uses the accommodation.
(e) The tax is imposed on the gross receipts
				from "furnishing" an accommodation. The gross receipts subject to tax include
				the amount which represents consideration for the rendition of those services
				which are essential to the furnishing of the accommodation, and those services
				which are regularly provided in furnishing the accommodation. Such amounts are
				subject to tax even when they are separately itemized on the statement or
				invoice.
(f) The tax is imposed on
				the gross receipts from accommodations which are furnished for periods of less
				than thirty (30) days.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-9 - Accommodation defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 9.
(a) For
				purposes of the state gross retail and use tax, an "accommodation" is any
				space, facility, structure, or combination thereof including booths, display
				spaces and banquet facilities, together with all associated personal or real
				property (including land), which is intended for occupancy by human beings for
				a period less than thirty (30) days including:
(1) Rooms in hotels, motels, lodges, ranches,
				villas, apartments or houses.
(2)
				Gymnasiums, coliseums, banquet halls, ballrooms, or arenas, and other similar
				accommodations reqularly
[sic.]
offered for rent.
(3) Cabins or cottages.
(4) Tents or trailers (when situated in
				place).
(5) Spaces in camper parks
				and trailer parks wherein spaces are regularly offered for rent for periods of
				less than thirty (30) days.
(6)
				Rooms used for banquets, weddings, meetings, sales displays, conventions or
				exhibits.
(7) Booths or display
				spaces in a building, coliseum or hall.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 4 - Retail Transactions of Retail Merchant › Section 4-11 - Power subsidiary; retail transaction

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 11.
(a) In
				general, the furnishing of electricity, gas, water, steam or steam heating
				services by public utilities to consumers is subject to the state gross retail
				tax.
(b) A power subsidiary or a
				person engaged as a public utility in furnishing or selling electrical energy,
				natural or artificial gas or mixtures thereof, water, or steam or steam heating
				services to a person for domestic or commercial consumption shall be a retail
				merchant in respect thereto, and the gross income received therefrom, shall
				constitute gross retail income of a retail merchant received from a retail
				transaction.
(c) The gross receipts
				of power subsidiaries on public utilities from the furnishing or selling of
				gas, electricity, water, or steam are subject to the state gross retail tax.
				The tax applies to the total receipts of such power subsidiary or public
				utilities for services furnished or sold, irrespective of whether the actual
				net charge is based upon actual consumption, a flat rate charge, or a minimum
				charge. The tax is borne by the consumers.
(d) The term "public utilities" as used in
				this regulation
[45 IAC 2.2]
means any organization which is
				engaged in the furnishing or selling of electricity, natural or artificial gas
				or mixtures thereof, water, steam or steam heating, and having the right of
				eminent domain or subject to government regulation in connection with the
				furnishing of public utility services. The term includes governmental units and
				not-for-profit organizations which furnish public utility services.