reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-17 - Energy assistance deductions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 17.
(a) A retail
				merchant who extends energy assistance under IC 4-3-10
[Repealed by P.L.
				11-1980, SECTION 8.]
, may deduct from his sales and use tax liability
				cost of the energy assistance extended under IC 4-3-10
[Repealed by P.L.
				11-1980, SECTION 8.]
during the reporting period for which the state
				gross retail and use tax payment is made.
(b) If the cost of the energy assistance is
				greater than the retail merchant's sales and use tax liability for that
				reporting period, the retail merchant will be entitled to claim a refund from
				the Department for the additional funds.
(c) Alternatively, the excess credits may be
				applied to subsequent months tax liability in lieu of a refund
				application.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-1 - Display of price on pump

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 1.
(a) A retail
				merchant who uses a metered pump to dispense gasoline shall display on the pump
				the total price per unit of gasoline.
(b) The retail merchant may not advertise the
				motor fuel at a price which is different than the pump price he is required to
				dispaly
[sic.]
on the metered pump.
(c) This regulation
[45 IAC 2.2]
does not apply to the sale of motor fuel which is not dispensed
				through a metered pump.
(d)
				"Metered pump" means a stationary pump which is capable of metering the amount
				of motor fuel dispensed from it and which is capable of simultaneously
				calculating and displaying the price of the motor fuel so dispensed.
(e) The regulation also does not apply to the
				sale of diesel fuels.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-2 - Rate of tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
With respect to the sale of gasoline which is dispensed from
				  a metered pump, the retail merchant shall collect for each unit sold an amount
				  equal to:
(1) The price per unit before
				the addition of state and federal taxes;
(2) Multiplied by the sales tax
				rate.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-3 - Collection by retail merchant

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
The retail merchant selling gasoline which is dispensed from
				  a metered pump must collect the state gross retail tax prescribed in Regulation
				  6-2.5-7-3(010)
[ 45 IAC 2.2-7-2 ]
even if the transaction is
				  exempt from taxation under IC 6-2.5-5-5
[Repealed by P.L. 61-1980,
				  SECTION 15.]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-4 - Exempt transactions; refund procedures for cash transactions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 4.
(a) All
				persons purchasing gasoline through a metered pump to be used for an exempt
				purchase may receive a refund of the sales tax paid at the time of the
				purchase.
(b) Each claim must be
				filed on a Claim for Refund form (GA110L-MP). The white and pink copies of your
				receipts must accompany the white and pink copies of your refund claim. Claims
				may be filed on a monthly, quarterly, semi-annual or annual status.
(c) To obtain additional receipt books, a
				written request along with the proper payment should be addressed to the Sales
				Tax Division, Room 208, State Office Building, Indianapolis, Indiana 4620Sec.
				4.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-5 - Exempt transactions; refunds, procedures for credit transactions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 5.
(a) If the
				credit card of a participating credit card company is used for the purchase of
				gasoline through a metered pump and the gasoline is for an exempted purpose the
				full pump price must be charged, however, the participating credit card company
				will credit the card holders account with the amount of sales tax included,
				provided the card holder has furnished to the card company a properly completed
				exemption certificate certifying exempt use.
(b) The credit card company would then either
				use the total amount of sales tax credited to credit card holders as an offset
				to sales tax due to the state from the oil company which operates the credit
				card company; or would apply to the Indiana Department of Revenue for a refund
				if no sales tax is due from the credit card company or its owner.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-6 - Reports; payments, deductions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5; IC 6-6-1.1
Sec. 6.
Each retail merchant selling gasoline from a metered pump is
				  required to provide the Department with the following information:
(1) Total number of units sold from a metered
				pump during the period covered by the report;
(2) The total amount of money received from
				the sale of the gasoline described in clause (1) during the period covered by
				the report; and
(3) That portion of
				the amount described in clause (2) which represents state and federal taxes
				imposed under IC 6-2.5, IC 6-6-1.1 or Section 4081 of the Internal Revenue
				Code.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel › Section 7-7 - Payments and deductions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-6-11
Sec. 7.
(a) The
				retail merchant's tax liability for the sale of gasoline from a metered pump
				shall be computed by taking one twenty-sixth (1/26) of the gross receipts:
(1) Including state gross retail tax,
				but;
(2) Excluding Indiana and
				federal gasoline taxes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-1 - Registered retail merchants' certificate

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
1. Without a retail merchants' certificate, a
				retail merchant may not make a retail transaction in Indiana.
A "retail merchant" is defined in Regulation 6-2.5-1-8(010)
[ 45 IAC 2.2-1-1(n) ]
.
A "retail transaction" is defined in Regulation
				  6-2.5-1-2(a)(010)
[ 45 IAC 2.2-1-1(c) ]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-2 - Registered retail merchants' certificate; requirements

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
To obtain a registered retail merchants' certificate the
				  merchant is required to fill out an application provided by the Indiana
				  Department of Revenue, Central Registration Section;
(1) Pay a registration fee;
(2) Obtain a certificate for each place of
				business; and
(3) Provide security,
				if required by the Department, pursuant to Regulation 6-2.5-6-12.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-3 - Supplemental application

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
If a retail merchant intends to open additional business
				  sites during a calendar year, the merchant must file a supplemental application
				  and pay the registration fee for that place of business.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-4 - Registered retail merchants' certificate; use tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-3-1; IC 6-2.5-8-1
Sec. 4.
If a retail merchant engaged in business in Indiana as
				  defined ic
[sic.]
IC 6-2.5-3-1(c) makes retail transactions
				  that are only subject to the use tax, the retail merchant is required to obtain
				  a registered retail merchants' certificate before making those transactions. In
				  order to obtain the certificate the retail merchant is required to:
(1) Follow same procedure as stated in IC
				6-2.5-8-1(b) and (c), and
(2) Also
				include on the application:
(A) The names and
				addresses of the retail merchants' principal employees, agents, or
				representatives who are engaged in Indiana in the solicitation or negotiation
				of the retail transactions;
(B) The
				location of all of the retail merchants' places of business in Indiana,
				including offices and distribution houses; and
(C) Any other information that the Department
				requests.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-5 - Out-of-state registration

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 5.
(a) An
				out-of-state merchant may register with the Indiana Department of Revenue to
				collect and remit the Indiana use tax on sales to Indiana purchasers. The
				Indiana purchaser then pays the Indiana use tax on the sale to those merchants
				who are properly registered.
(b)
				The proper application for obtaining the out-of-state registration form is form
				DB-001. When the application is completed and returned to the Department, a
				registration number will be issued and the sales and use tax reporting form
				(ST-103) will be mailed regularly. No charge is made for the out-of-state use
				tax permit, however, only those businesses located outside Indiana may qualify
				for such registration.
(c) Upon
				receiving the certificate, the out-of-state retail merchant becomes subject to
				the same conditions and duties as an Indiana retail merchant and must then
				collect the use tax due on all sales of tangible personal property that he
				knows is intended for use in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-6 - Valid exemption certificate

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6.
(a) A
				manufacturer or wholesaler may register with the Department so that he may
				issue valid exemption certificates when making an exempt purchase. The
				registered retail merchants' certificate number is necessary to complete a
				valid exemption certificate.
(b) A
				manufacturer or wholesaler, wishing to register, must apply in the same manner
				and pay the same fee as a retail merchant under Regulation 6-2.5-8-1
[
				45 IAC 2.2-8-1 through 45 IAC 2.2-8-5 ]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-7 - Retail merchants' certificate; each place of business

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
The wholesaler or manufacturer is required to obtain a retail
				  merchants' certificate for each place of business making exempt purchases, and
				  which are listed on the application.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-8 - Exempt organizations; certificate

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 8.
(a)
				Organizations exempt from gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25,
				or IC 6-2.5-5-26 may register with the Not-For-Profit Section, Income Tax
				Division, in order to issue proper exemption certificates for exempt
				transactions.
(b) An exempt
				organization making taxable sales must register with the Central Registration
				Section and obtain a registered retail merchants' certificate.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-9 - Outstanding tax warrants

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 9.
The Department may not issue or renew a certificate for a
				  retail merchant whose name appears on the most recent monthly warrant list,
				  unless that taxpayer pays the tax or makes arrangements satisfactory to the
				  Department for the payment of the tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-10 - Revocation of certificate; notice

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 10.
The Department may revoke any certificate issued, after
				  giving the holder of the certificate at least five (5) days notice, before it
				  revokes the certificate.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-11 - Revocation of certificate required

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 11.
(a) The
				Department must revoke a lifetime retail merchants' certificate, wholesaler's
				certificate or exempt organization certificate, if for a period of three (3)
				years the certificate holder:
(1) Failed to
				file the required sales and use tax returns; or
(2) Failed to report any sales and use tax on
				the required returns.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-12 - Exemption certificates

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 12.
(a)
				Exemption certificates may be issed
[sic.]
only by purchasers
				authorized to issue such certificates by the Department of Revenue. Retail
				merchants, manufacturers, wholesalers and others who must register with the
				Department of Revenue and who qualify to purchase exempt from tax under this
				Act
[IC 6-2.5]
may issue exemption certificates with respect
				to exempt transactions. All persons or entities not required to register with
				the Department as retail merchants, manufacturers, or wholesalers, and who are
				exempt under this Act
[IC 6-2.5]
with respect to all or a
				portion of their purchases are authorized to issue exemption certificates with
				respect to exempt transaction provided an exemption number has been assigned by
				the Department of Revenue, or provided that the Department of Revenue has
				specifically provided a form and manner for issuing exemption certificates
				without the need for assigning an exemption number.
(b) Retail merchants are required to collect
				the sales and use tax on each sale which constitutes a retail transaction
				unless the merchant can establish that the item purchased will be used by the
				purchaser for an exempt purpose.
(c) All retail sales of tangible personal
				property for delivery in the state of Indiana shall be presumed to be subject
				to sales or use tax until the contrary is established. The burden of proof is
				on the buyer and also on the seller unless the seller receives an exemption
				certificate.
(d) Unless the seller
				receives a properly completed exemption certificate the merchant must prove
				that sales tax was collected and remitted to the state or that the purchaser
				actually used the item for an exempt purpose. It is, therefore, very important
				to the seller to obtain an exemption certificate in order to avoid the
				necessity for such proof. The mere filing of a Registered Retail Merchant
				Certificate number is not sufficient to relieve the seller of the
				responsibility to collect the sales tax or prove exempt use by the
				buyer.
(e) No exemption
				certificates are required for sales in interstate commerce, however, proper
				records must be maintained to substantiate such sales.
(f) An exemption certificate issued by a
				purchaser shall not be valid unless it is executed in the prescribed and
				approved form and unless all information requested on such form is
				completed.
(g) An exemption
				certificate or other evidence supporting an exempt sale must be maintained by
				the seller for at least three (3) years after the due date of the tax return
				upon which such exempt transaction is reported.
(h) Exemption certificates may be reproduced
				provided no change is made in the wording or content.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-13 - Exemption certificates; authorization

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 13.
The following are the only persons authorized to issue
				  exemption certificates:
(1) Retail
				merchants, wholesalers, and manufacturers, who are registered with the
				Department under this chapter
[ 45 IAC 2.2-8 ]
;
(2) Organizations which are exempt from the
				state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and
				which are registered with the Department under this chapter
[ 45 IAC
				2.2-8 ]
; and
(3) Other
				persons who are exempt from the state gross retail tax with respect to any part
				of their purchases.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-14 - Blanket exemption certificates

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 14.
(a) The
				Department may allow taxpayers to issue blanket exemption certificates to cover
				exempt purchases.
(b) The
				Department may impose conditions or set forth restrictions on the use of the
				blanket exemption certificates.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-15 - Direct payment permits

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 15.
The Department may issued
[sic.]
a "direct
				  payment permit" to retail merchants, manufacturers, or wholesalers, upon
				  request. The Department may issue the permit subject to such conditions as it
				  deems reasonable.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-16 - Direct payment permits; application

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 16.
(a) The
				direct payment permit must be applied for, and is normally issued only in those
				instances where it is shown that it is impossible at the time of purchase to
				determine whether or not the materials will be used for an exempt purpose. The
				holder of such a permit is required to furnish his suppliers with a copy of the
				permit, and the permit must be renewed annually.
(b) The retail merchant who sells to a
				customer who furnishes a copy of a direct payment permit is not required to
				collect sales tax; but must retain a copy of the permit in his file.
(c) A direct payment permit is not a
				declaration that the issuer is entitled to exemption, but is rather a
				declaration that the issuer will remit use tax on any purchase on which sales
				tax was due.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-17 - Direct payment permits; contractors

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 17.
(a) The
				contractor who has applied for and received permission to pay on a direct
				payment permit basis may issue direct payment permits to his suppliers, but
				when acting as a contractor should remember that he must obtain an exemption
				certificate-not a direct payment permit-from any exempt customer for whom he is
				making an improvement to real estate as a result of a flat bid or lump sum
				contract.
(b) A builder under a
				time and material agreement is selling the material to his customer and should
				normally collect sales tax. The builder may accept a direct payment permit from
				his customer and is then relieved from the liability to collect sales
				tax.
(c) A flat bid contractor, on
				the other hand, does not sell tangible personal property or collect sales tax
				as a result of his contract, and the receipt of a direct payment permit is of
				no value to him. If the organization, for which the contractor is constructing
				the improvement, is entitled to exemption, they must give the contractor an
				exemption certificate (ST-105) certifying that fact. A direct payment permit
				from the organization would not certify that the organization was entitled to
				exemption-only that they would pay tax for which they were liable.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 8 - Registration › Section 8-18 - Revocation of direct payment permit

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 18.
The Department may revoke a direct payment certificate,
				  without cause, at any time.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-1 - Exemption certificate; unlawful issuance or acceptance

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5; IC 35-50-3-3
Sec. 1.
(a) A person
				who issues an exemption certificate, with the intention of unlawfully avoiding
				the payment of the state gross retail or use tax, commits a Class B
				misdemeanor.
(b) As provided in IC
				35-50-3-3: A person who commits a Class B misdemeanor shall be imprisoned for a
				fixed term of not more than one hundred eighty (180) days; in addition, he may
				be fined not more than one thousand dollars ($1,000).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-2 - Penalties; individuals

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
(a) A person
				who accepts an exemption certificate with the intention of helping the issuer
				unlawfully avoid paying the state gross retail and use tax, commits
[sic.]
Class B misdemeanor.
(b) A Class B misdemeanor is defined in
				Regulation 6-2.5-9-1(a)(010)(2)
[ 45 IAC 2.2-9-1(b)
				]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-3 - Penalties; retail merchants

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
(a) A retail
				merchant who makes a retail transaction without having applied for or obtained
				a registered retail merchants' certificate or a renewal of a registered retail
				merchants' certificate commits a Class B infraction.
(b) As provided in IC
				35-50-4-3
[Repealed by P.L. 108-1981, SECTION 40.]
: A person
				who commits a Class B infraction shall be fined not more than one thousand
				dollars ($1,000).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-4 - Responsible officer liability

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5; IC 35-50-2-7
Sec. 4.
(a)
				Businesses hold sales and use taxes in trust accounts for the state of Indiana.
				If businesses do not properly remit these taxes, responsible officers can be
				held personally liable for those trust fund taxes.
(b) Responsible officer is defined as an
				individual who:
(1) Is an individual retail
				merchant or is an employee, officer, or member of a corporate or partnership
				retail merchant; and
(2) Has a duty
				to remit state gross retail or use taxes to the Department of
				Revenue.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-5 - Inclusion in the price or absorption of the tax; offense

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-7
Sec. 5.
(a) Except as
				provided in IC 6-2.5-7, it is unlawful to:
(1) Display an advertised price, marked
				price, or publicly stated price that includes the state gross retail or use
				taxes;
(2) Offer to assume or
				absorb part of a customer's state gross retail or use tax on a sale;
				or
(3) Offer to refund part of a
				customer's state gross retail or use tax as a part of a sale.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-6 - Penalties; retail merchants; false advertisement

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-7-2
Sec. 6.
(a) A retail
				merchant who uses a metered pump to dispense gasoline and who advertises the
				gasoline at a price other than that provided in IC 6-2.5-7-2, commits a Class B
				infraction.
(b) A Class B
				infraction is defined in Regulation 6-2.5-9-2(010)(2)
[ 45 IAC
				2.2-9-3(b) ]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 9 - Enforcement and Penalties › Section 9-7 - Vehicle license, aircraft or watercraft registration; payment of taxes

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
(a) The state
				may not license a vehicle for use on the highways or register an aircraft or
				watercraft unless the person obtaining the license or registration:
(1) presents proper evidence, prescribed by
				the department, showing that the state gross retail and use taxes imposed in
				respect to the vehicles, aircraft, or watercraft have been paid or that the
				state gross retail and use taxes are inapplicable because of an exemption;
				or
(2) files the proper form and
				pays the state gross retail and use taxes imposed in respect to the vehicle,
				aircraft, or watercraft.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-1 - Definition of adjusted gross income for individuals

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 1.
Adjusted Gross Income for Individuals Defined. For
				  individuals, "Adjusted Gross Income" is "Adjusted Gross Income" as defined in
				  Internal Revenue Code § 62 modified as follows:
(1) Begin with gross income as defined in
				section 61 of the Internal Revenue Code.
(2) Subtract any deductions allowed by
				section 62 of the Internal Revenue Code.
(3) Make all modifications required by IC
				6-3-1-3.5(a).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-2 - Definition of gross income for individuals

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5; IC 6-3-1-8
Sec. 2.
"Gross Income" Defined for Individuals. Indiana residents
				  must report all income as defined by § 61 of the Internal Revenue Code.
				  Sources of income include, but are not limited to:
(1) Compensation for services, including
				fees, commissions and similar items
(2) Gross income derived from
				business
(3) Gains derived from
				dealings in property
(4)
				Interest
(5) Rents
(6) Royalties
(7) Dividends
(8) Alimony and separate maintenance
				payments
(9) Annuities
(10) Income from life insurance and endowment
				contracts
(11) Pensions
(12) Income from discharge of
				indebtedness
(13) Distributive
				share of partnership gross income
(14) Distributive share of taxable income
				from an electing small business corporation
(15) Income in respect of a
				decedent
(16) Income from an
				interest in an estate or trust
Nonresidents and part-year residents are also required to
				  report gross income, as defined above, from all sources. These taypayers
[sic.]
are afforded a deduction for non-Indiana income as
				  explained in Regulation 6-3-1-3.5(a)(050)
[ 45 IAC 3.1-1-5
				  ]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-3 - Allowed Internal Revenue Code deductions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 3.
Internal Revenue Code Section 62 Deductions in Arriving at
				  Indiana Adjusted Gross Income for Individuals. The following deductions
				  contained in Internal Revenue Code Section 62 are allowed in determining
				  Indiana Adjusted Gross Income:
(1)
				Trade and business deductions
(2)
				Certain trade or business deductions of employees
(3) Long-term capital gains deduction
				(Internal Revenue Code § 1202)
(4) Losses from the sale or exchange of
				property (Internal Revenue Code § 161 and following)
(5) Deductions attributable to rents and
				royalties (Internal Revenue Code § 161 and following, § 212, and
				§ 611)
(6) Certain deductions
				of life tenants and income beneficiaries of property (Internal Revenue Code
				§ 167 and § 611)
(7)
				Pension, profit-sharing, annuity, and bond purchase plans of self-employed
				individuals [Internal Revenue Code § 401 (c)(1), § 404, and §
				405 (c)]
(8) Moving expense
				deduction-Indiana residents may take a deduction against gross income for
				moving expenses incurred in a move into or within Indiana, provided that the
				requirements outlined in Section 217 of the Internal Revenue Code are met. If a
				taxpayer moves out of Indiana he is not allowed to take this deduction. An
				exception to this rule occurs when the taxpayer remains a resident of Indiana
				after he changes locations. For example, an Indiana resident who is in the
				military remains an Indiana resident regardless of where he is stationed. If
				such person's duty station is changed he may take this deduction for expenses
				incurred in the move.
(9) Pension,
				profit-sharing, annuity, and bond purchase plans of electing small business
				corporations [Internal Revenue Code § 1379 (b) (3)]
(10) Retirement savings [Internal Revenue
				Code § 219 and § 220]
(11) Certain portions of lump-sum
				distributions from pension plans taxed under Internal Revenue Code § 402
				(e) [IRC § 402 (e) (3)]
(12)
				Penalties for premature withdrawal of funds from time savings accounts or
				deposits (IRC § 165)
(13)
				Alimony (Internal Revenue Code § 215)
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-4 - Disallowed Internal Revenue Code deductions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 4.
Deductions from Federal Adjusted Gross Income Taken in
				  Determining Federal Taxable Income Which Are Not Allowed in Determining Indiana
				  Adjusted Gross Income for Individuals. Deductions under Internal Revenue Code
				  Subchapter B, Parts VI and VII which are allowable in determining Federal
				  taxable income (itemized deductions) are not allowable deductions in
				  determining Indiana Adjusted Gross Income.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-7 - Allocation of income among states; reciprocity

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5; IC 6-3-1-17; IC 6-3-2-2; IC
				  6-3-2-3.5; IC 6-3-5-1
Sec. 7.
Allocation and Apportionment of Unearned Income for
				  Individuals.
(1) Interest, dividends,
				except earnings from Subchapter S corporations, rents and royalties are
				generally taxed by the state of legal residence.
(2) Income from a pension, annuity,
				profit-sharing, or stock-option plan that meets the qualifications of the
				Internal Revenue Code is taxed by the state of legal residence. Lump sum
				distributions from qualified plans are taxed by the state which, at the time of
				the distribution, is the taxpayer's legal residence. Whether a plan meets the
				qualifications of the Internal Revenue Code is determined by the Internal
				Revenue Service.
(3) Deferred
				compensation, other than that from a qualified retirement plan as described
				above, is directly attributable to services performed, and is taxed by the
				state where the services were performed.
(4) Accumulated vacation, bonus, serverance
[sic.]
and sick pay is directly attributable to services
				performed and is taxed by the state where the services were
				performed.
(5) Taxpayers with
				income attributable to services performed in the past (3 & 4
[subsections 3 and 4 of this section]
above), who performed
				those services in more than one state, must report this income for Indiana tax
				purposes if Indiana was the last state in which the taxpayer was employed prior
				to retirement.
(6) Indiana
				residents with income from partnerships and Subchapter S corporations are
				subject to Adjusted Gross Income Tax on their distributive share of partnership
				or corporate income. Nonresidents with income from partnerships and Subchapter
				S corporations doing business in the state are also subject to Adjusted Gross
				Income Tax on their distributive shares of income. However, such income is
				apportioned to this state using the 3-factor formula outlined in IC 6-3-2-2(b)
				if the partnership or Subchapter S corporation is doing business both within
				and without the state.
(7)
				Taxpayers with any of the types of income outlined in this regulation
[
				45 IAC 3.1-1-7 ]
who are taxed on such income by both Indiana and
				another state may be allowed a credit against their Indiana Adjusted Gross
				Income Tax liability for taxes paid to the other state. Such creidt
[sic.]
will be given only if the taxpayer meets the
				requirements of Regulations 6-3-3-3(a)(010)
[ 45 IAC 3.1-1-74 ]
or 6-3-3-3(b)(010)
[ 45 IAC 3.1-1-77 ]
.
(8) Reciprocity will apply in the usual
				manner to deferred compensation that consists of wages. [See Regulation
				6-3-5-1(010)
[ 45 IAC 3.1-1-115 ]
.] All income other than
				wages such as pension, annuity, profit-sharing, and stock-option income is not
				covered by reciprocal agreements with other states.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-12 - Resident and nonresident trusts and estates

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 12.
Determination of Indiana Taxable Adjusted Gross Income for
				  Fiduciaries. For purposes of the taxes imposed upon the income of estates or
				  trusts and paid by the fiduciary thereof, estates and trusts are classified as
				  either resident or nonresident. The residence of an estate or trust is the
				  place where it is administered.
Resident estates or trusts are taxable on all income
				  regardless of where earned. Deductions are limited to those deductions taken
				  and allowable on the Federal Fiduciary Return, Form 1041.
Nonresident estates and trusts are taxable in Indiana on all
				  income derived from Indiana sources. Income derived from sources within Indiana
				  is divided into business and nonbusiness income.
(A) Business income is income derived from
				transactions in the regular course of the taxpayer's trade or business,
				including income from intangibles where intangibles are an integral part of
				that business. Business income from a business located in Indiana would be
				included as income for a nonresident estate or trust. Such income would include
				rents or leases from property located in Indiana.
(B) Nonbusiness income would include all
				other income other than business income. Such income shall be considered as
				derived from sources within Indiana if the property from which the income is
				derived has a situs in Indiana, and the property does not have a situs in any
				other state and the taxpayer has a commercial domicile in Indiana, or in the
				case of patent, or copyright royalties, the patent or trademark is either
				utilized in Indiana or utilized in a state in which the taxpayer is not taxable
				and the taxpayer's commercial domicile is in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-13 - Deduction for distribution from estate or trust

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 13.
Distribution Deduction of Distributable Net Income from A
				  Fiduciary. A deduction for the distribution of net income is allowed for
				  Indiana adjusted gross income tax purposes in the same manner as provided under
				  section 651 and 661 of the Federal Internal Revenue Code. In the case of a
				  "simple trust," the trustee is required to distribute all of its income
				  currently, whether or not he actually does so. The distribution deduction is
				  mandatory.
The distribution deduction as described in section 651 and
				  661 of the Internal Revenue Code is defined to mean that portion of the
				  distributable net income required to be distributed to the
				  beneficiaries.
When an estate or trust is to be closed, or is required to
				  distribute current income during the taxable year and there is distributable
				  net income, the distribution deduction must be taken and the distributable net
				  income allocated to the beneficiary's Individual Adjusted Gross Income Tax
				  Return, Form IT-40.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-14 - Report of distribution; allocation by nonresident estate or trust

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5; IC 6-3-2-2
Sec. 14.
Allocation of Distributable Net Income Distributed to
				  Beneficiaries. If an estate or trust must use the distribution deduction, then
				  such estate or trust must complete the supplemental schedule of Form IT-41
				  (Schedule B).
The fiduciary will allocate the distributable net income to
				  the beneficiaries and will show the character of the distributable net income
				  required to be distributed.
If there is a distribution of distributable net income, the
				  fiduciary will give the names, addresses and social security numbers of the
				  beneficiaries.
The fiduciary will also show the amount of income required to
				  be distributed by reason of a trust instrument.
Nonresident trusts and estates operating businesses in
				  Indiana will allocate and apportion their income using the 3-factor formula
				  outlined in IC 6-3-2-2(b).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-15 - Application of excess deductions of estate or trust

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 15.
Allocation of Excess Deductions. After the fiduciary of a
				  trust or an estate in the year of termination has applied the allowable
				  deductions against the income to which the deductions were directly
				  attributable, he may apply the excess of such deductions against any item of
				  gross income subject to the following limitations.
Deductions allocable to tax exempt income must be used only
				  against tax exempt income. Any excess of such allocated deductions cannot be
				  used to offset taxable income. Therefore, deductions allocable to tax exempt
				  income will not be taken on Form IT-41.
Excess deductions other than deductions from business income,
				  cannot be extended to the beneficiary in the year of termination since these
				  deductions are itemized deductions for Federal tax purposes and not allowable
				  when filing the Individual Income Tax Return.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-16 - Final account and certificate of clearance of fiduciary

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 16.
Certificate of Clearance. A fiduciary entity opened before
				  June 30, 1963, must file with the Fiduciary Section of the Indiana Department
				  of Revenue a final accounting, showing proof of payments prior to July 1, 1963,
				  and a Form IT-41 tax return, in order to receive a certificate of clearance.
If a fiduciary entity is opened after June 30, 1963, the
				  fiduciary will not receive a certificate of clearance and will not submit to
				  the Department a final accounting. However, the fiduciary shall allege in his
				  final accounting that "an adjusted gross income tax return has been properly
				  filed."
If the fiduciary was subject to a tax, then he should allege
				  in his final acccounting
[sic.]
that "any and all taxes due or
				  assessable by the Income Tax Division of the Indiana Department of Revenue
				  against the fiduciary has been paid."
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-17 - Net operating losses and capital losses for fiduciaries and beneficiaries

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 17.
Net Operating Losses and Capital Losses for Fiduciaries. For
				  Adjusted Gross Income Tax purposes, fiduciaries and beneficiaries may use the
				  same carryback and carryforward provisions for net operating losses and capital
				  losses as provided in the Internal Revenue Code subject to the applicable
				  modifications of the Indiana Adjusted Gross Income Tax Act.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-18 - Charitable contributions of trust estate; exempt trusts

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5
Sec. 18.
Charitable Contribution Deduction. The fiduciary shall be
				  allowed to deduct without limitation any amount of the gross income of the
				  estate or trust which by the terms of the will or instrument creating the
				  trust, is required to be paid or permanently set aside during the taxable year
				  for a purpose specified in section 170(c) of the Internal Revenue Code, or is
				  to be used exclusively for religious, charitable, scientific, literary or
				  educational purposes, or for the prevention of cruelty to children or animals,
				  or for the establishment, acquisition, maintenance or operation of a public
				  cemetery not operated for profit.
In the case of a trust, the charitable contribution deduction
				  will be subject to the limitations of section 681 of the Internal Revenue
				  Code.
Trusts which are exempt from Federal income tax under section
				  501 of the Internal Revenue Code are also exempt from taxation under the
				  Indiana Adjusted Gross Income Tax Act.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-19 - Definition of gross income

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-8
Sec. 19.
"Gross Income" Defined. "Gross income" for Adjusted Gross
				  Income Tax purposes is gross income as defined in Internal Revenue Code §
				  61. See Regulation 6-3-1-3.5(a)(020)
[ 45 IAC 3.1-1-2
				  ]
.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-20 - Definition of corporation

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-10
Sec. 20.
"Corporation" Defined. The term "corporation" is used in the
				  Act in a general sense and includes any form of businesss
[sic.]
association whose characteristics more nearly resemble those of a
				  corporation than those of a trust or partnership, including corporations,
				  partnerships with corporate members, associations, joint stock companies, real
				  estate investment trusts, not-for-profit associations, business trusts and
				  Massachusetts trusts. Proprietorships or partnerships formerly taxable under
				  Internal Revenue Code § 1361 are now taxed as individuals. Internal
				  Revenue Code § 1361 was repealed in 1969; thus proprietorships and
				  partnerships taxable under this subsection are no longer included within the
				  definition of "corporation."
Any receiver, trustee, conservator, liquidator, or other
				  fiduciary controlling any of the above is also a "corporation" under the
				  Act.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-21 - Definition of resident

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-12
Sec. 21.
"Resident" Defined. An Indiana resident is:
(a) Any individual who was domiciled in
				Indiana during the taxable year, or
(b) Any individual who maintains a permanent
				place of residence in this state and spends more than 183 days of the taxable
				year within this state; or
(c) Any
				estate of a deceased person defined in (a) or (b)
[subsections (a) or
				(b) of this section]
, or
(d) Any trust which has a situs within this
				state.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 1 - State Adjusted Gross Income Tax › Section 1-21.5 - "Permanent place of residence" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-3-1-12
Sec. 21.5.
(a)
				"Permanent place of residence" means a building or structure where a person can
				live that:
(1) the person maintains, whether
				the individual owns it or not; and
(2) is suitable for year-round use.