GroundRules
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- IC 6-2.5-7-7 · Repealed
- IC 6-2.5-7-8 · Repealed
- IC 6-2.5-7-9 · Repealed
- IC 6-2.5-7-10 · Repealed
- IC 6-2.5-7-11 · Repealed
- IC 6-2.5-7-12 · Repealed
- IC 6-2.5-7-13 · Repealed
- IC 6-2.5-7-14 · Repealed
- IC 6-2.5-7-15 · Repealed
- IC 6-2.5-8-0.3 · Intent of general assembly adding sections 8.5 and 11 of this chapter
- IC 6-2.5-8-1 · Registered retail merchant's certificate; application; filing fee
- IC 6-2.5-8-2 · Repealed
- IC 6-2.5-8-3 · Repealed
- IC 6-2.5-8-4 · Exempt organizations; certificate
- IC 6-2.5-8-5 · Duration of certificate
- IC 6-2.5-8-6 · Outstanding tax warrants; prohibition
- IC 6-2.5-8-7 · Revocation of certificate; payment by check, credit card, debit card, or electronic fund transfer; notice; reinstatement
- IC 6-2.5-8-8 · Exemption certificates
- IC 6-2.5-8-8.5 · Commercial printing sales
- IC 6-2.5-8-9 · Direct payment permit
- IC 6-2.5-8-10 · Repealed
- IC 6-2.5-8-11 · Commercial printing contracts
- IC 6-2.5-8-12 · Contract with call center operator; effect on duty to collect tax
- IC 6-2.5-9-1 · Exemption certificates; unlawful issuance or acceptance; offenses
- IC 6-2.5-9-2 · Failure to register or renew registration; transaction after revocation or suspension of certificate; offense
- IC 6-2.5-9-3 · Personal liability of holder of taxes in trust; failure to collect and remit; offense; exception for marketplace facilitator
- IC 6-2.5-9-3.5 · Expired
- IC 6-2.5-9-4 · Inclusion of tax in displayed price; offer to assume or absorb tax; unlawful price advertising; offense
- IC 6-2.5-9-5 · Repealed
- IC 6-2.5-9-6 · Vehicle and watercraft title or aircraft registration; payment of taxes requisite; offenses
- IC 6-2.5-9-7 · Removing or altering sign posted by department; failure to notify department; offense
- IC 6-2.5-9-8 · Records; inspection; falsification; offenses
- IC 6-2.5-9-9 · Declaratory judgment action; retail merchant that lacks a physical presence in Indiana
- IC 6-2.5-9-10 · Refund claims; retail merchant that lacks a physical presence in Indiana
- IC 6-2.5-9-11 · Findings of general assembly
- IC 6-2.5-9-12 · Circumstances in which there is a rebuttable presumption of evasion of state gross retail and use tax on purchases of certain property; investigation; evidence to rebut presumption; deposit of penalties
- IC 6-2.5-10-1 · Collected revenue; distribution and use
- IC 6-2.5-10-2 · Repealed
- IC 6-2.5-10-3 · Repealed
- IC 6-2.5-10-4 · Repealed
- IC 6-2.5-10-5 · Collection of NAICS codes
- IC 6-2.5-10-6 · Repealed
- IC 6-2.5-11-1 · Short title
- IC 6-2.5-11-2 · Definitions
- IC 6-2.5-11-3 · Findings of general assembly
- IC 6-2.5-11-4 · Delegates to review or amend agreement
- IC 6-2.5-11-5 · Powers of department
- IC 6-2.5-11-6 · Effect on Indiana law
- IC 6-2.5-11-7 · Requirements in agreement
- IC 6-2.5-11-8 · Provisions in agreement
- IC 6-2.5-11-9 · State is only intended beneficiary of agreement; no individual causes of action
- IC 6-2.5-11-10 · Certified services providers; allowances for sellers and certified service providers under the agreement; relief for failure to collect tax
- IC 6-2.5-11-11 · Relief from penalties, tax, and interest in certain transactions involving reliance on data provided by the department
- IC 6-2.5-11-12 · Review of software; limited relief from liability
- IC 6-2.5-12-1 · "Air to ground radiotelephone service"
- IC 6-2.5-12-2 · "Call by call basis"
- IC 6-2.5-12-3 · "Communications channel"
- IC 6-2.5-12-4 · "Customer"
- IC 6-2.5-12-5 · "Customer channel termination point"
- IC 6-2.5-12-6 · "End user"
- IC 6-2.5-12-7 · "Home service provider"
- IC 6-2.5-12-8 · "Mobile telecommunications service"
- IC 6-2.5-12-9 · "Place of primary use"
- IC 6-2.5-12-10 · "Post paid calling service"
- IC 6-2.5-12-11 · "Prepaid calling service"
- IC 6-2.5-12-11.5 · "Prepaid wireless calling service"
- IC 6-2.5-12-12 · "Private communication service"
- IC 6-2.5-12-13 · "Service address"
- IC 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
- IC 6-2.5-12-15 · Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services
- IC 6-2.5-12-16 · Sourcing of particular types of telecommunications services
- IC 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
- IC 6-2.5-13-2 · Repealed
- IC 6-2.5-13-3 · Sourcing of purchases of direct mail
- IC 6-2.5-14-1 · Establishment of amnesty program
- IC 6-2.5-14-2 · Deadline for action by taxpayer
- IC 6-2.5-14-3 · Taxpayer requirements
- IC 6-2.5-14-4 · Benefits to amnesty participants
- IC 6-2.5-14-5 · Amnesty binding on the state
- IC 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in another amnesty program
- IC 6-2.5-15-0.5 · "Advanced computing"
- IC 6-2.5-15-1 · "Corporation"
- IC 6-2.5-15-2 · "Data center equipment"
- IC 6-2.5-15-3 · "Eligible data center costs"
- IC 6-2.5-15-4 · "Entity"
- IC 6-2.5-15-5 · "Facility"
- IC 6-2.5-15-5.7 · "I-Light"
- IC 6-2.5-15-6 · "Interest in qualified data center"
- IC 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced computing, and defense infrastructure network"
- IC 6-2.5-15-7 · "Operator"
- IC 6-2.5-15-8 · "Owner"
- IC 6-2.5-15-9 · "Qualified colocation tenant"
- IC 6-2.5-15-10 · "Qualified data center"
- IC 6-2.5-15-11 · "Qualified equipment"
- IC 6-2.5-15-12 · "Qualified data center user"
- IC 6-2.5-15-13 · "Qualified investment"
- IC 6-2.5-15-13.2 · "Quantum safe fiber network"
- IC 6-2.5-15-13.3 · "Quantum safe fiber network equipment"
- IC 6-2.5-15-13.4 · "Quantum computing research, advanced computing, and defense infrastructure network"
- IC 6-2.5-15-14 · Specific transaction award certificate to make purchases that are exempt; duration of certificate