Chapter 1 Definitions
Chapter 2 State Gross Retail Tax
Chapter 3 Use Tax
Chapter 3.5 Collection of Use Tax on Gasoline
Chapter 4 Retail Transactions of Retail Merchant
Chapter 5 Exempt Transactions of Retail Merchant
Chapter 6 Returns, Remittances, and Refunds
Chapter 7 Collection and Remittance of State Gross Retail Tax on Motor Fuel
Chapter 8 Registration
Chapter 9 Enforcement and Penalties
Chapter 10 Miscellaneous
Chapter 11 Simplified Sales and Use Tax Administration Act
Chapter 12 Taxing Situs of Nonmobile Telecommunications Service
Chapter 13 General Sourcing Rules
Chapter 14 Amnesty Program for Unpaid Use Tax on Claimed Race Horses
Chapter 15 Gross Retail and Use Tax Exemption For Data Center Equipment

Terms Used In Indiana Code > Title 6 > Article 2.5

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agreement: means the Streamlined Sales and Use Tax Agreement. See Indiana Code 6-2.5-11-2
  • air to ground radiotelephone service: means a radiotelephone service, as that term is defined in 47 CFR 22. See Indiana Code 6-2.5-12-1
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • call by call basis: means any method of charging for telecommunications services by which the price is measured by individual calls. See Indiana Code 6-2.5-12-2
  • Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction. See Indiana Code 6-2.5-11-2
  • Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Indiana Code 6-2.5-11-2
  • communications channel: means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. See Indiana Code 6-2.5-12-3
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • corporation: refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. See Indiana Code 6-2.5-15-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • customer: means the person or entity that contracts with the seller of telecommunications services. See Indiana Code 6-2.5-12-4
  • customer channel termination point: means the location where the customer either inputs or receives the communications. See Indiana Code 6-2.5-12-5
  • data center equipment: means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. See Indiana Code 6-2.5-15-2
  • distributor: means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase. See Indiana Code 6-2.5-3.5-1
  • Donee: The recipient of a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • eligible data center costs: means expenditures made after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center. See Indiana Code 6-2.5-15-3
  • end user: means the person who uses the telecommunications service. See Indiana Code 6-2.5-12-6
  • entity: means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture. See Indiana Code 6-2.5-15-4
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • facility: means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations. See Indiana Code 6-2.5-15-5
  • federal gasoline tax: means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code. See Indiana Code 6-2.5-3.5-3
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • gasoline: has the meaning set forth in IC 6-6-1. See Indiana Code 6-2.5-3.5-4
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
  • home service provider: means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. See Indiana Code 6-2.5-12-7
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Indiana gasoline tax: means the tax imposed under IC 6-6-1. See Indiana Code 6-2.5-3.5-5
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • interest in a qualified data center: means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center. See Indiana Code 6-2.5-15-6
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • metered pump: means a stationary pump that is capable of metering the amount of gasoline or special fuel dispensed from it and that is capable of simultaneously calculating and displaying the price of the gasoline or special fuel dispensed. See Indiana Code 6-2.5-3.5-6
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • mobile telecommunications service: means commercial mobile radio service, as defined in 47 CFR 20. See Indiana Code 6-2.5-12-8
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • operator: means an entity, other than an owner or a qualified colocation tenant, operating a data center pursuant to a lease or other contract with the owner or a lessor. See Indiana Code 6-2.5-15-7
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: means an entity holding fee title to a facility. See Indiana Code 6-2.5-15-8
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, a trust, an estate, a fiduciary, a partnership, a limited liability company, a limited liability partnership, a corporation, or any other legal entity. See Indiana Code 6-2.5-11-2
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Indiana Code 6-2.5-12-9
  • Population: has the meaning set forth in IC 1-1-3. See Indiana Code 1-1-4-5
  • post paid calling service: means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. See Indiana Code 6-2.5-12-10
  • prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Indiana Code 6-2.5-12-11
  • prepaid wireless calling service: means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:

    Indiana Code 6-2.5-12-11.5

  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • purchase or shipment: means a sale or delivery of gasoline, but does not include:

    Indiana Code 6-2.5-3.5-8

  • qualified colocation tenant: means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years. See Indiana Code 6-2.5-15-9
  • qualified computer equipment: has the meaning set forth in IC 6-3. See Indiana Code 6-2.5-5-38.1
  • qualified data center: means one (1) or more buildings that:

    Indiana Code 6-2.5-15-10

  • qualified data center user: means an entity that is using qualified data center equipment. See Indiana Code 6-2.5-15-12
  • qualified distributor: means a distributor that:

    Indiana Code 6-2.5-3.5-9

  • qualified investment: means , with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center. See Indiana Code 6-2.5-15-13
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • refiner: means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline. See Indiana Code 6-2.5-3.5-10
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Sales tax: means the state gross retail tax levied under IC 6-2. See Indiana Code 6-2.5-11-2
  • school: means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12. See Indiana Code 6-2.5-5-38.1
  • Seller: means any person making sales, leases, or rentals of personal property or services. See Indiana Code 6-2.5-11-2
  • service address: means the following:

    Indiana Code 6-2.5-12-13

  • service center: has the meaning set forth in IC 6-3. See Indiana Code 6-2.5-5-38.1
  • State: means any state of the United States and the District of Columbia. See Indiana Code 6-2.5-11-2
  • Statute: A law passed by a legislature.
  • terminal operator: means a person that:

    Indiana Code 6-2.5-3.5-11

  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • total price per unit: means the price per unit at which gasoline is actually sold, including the gasoline use tax, Indiana gasoline tax, and federal gasoline tax that are part of the sales price. See Indiana Code 6-2.5-3.5-12
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • unit: means the unit of measure, such as a gallon or a liter, by which gasoline is sold. See Indiana Code 6-2.5-3.5-13
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Use tax: means the use tax levied under IC 6-2. See Indiana Code 6-2.5-11-2
  • use tax rate: means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter. See Indiana Code 6-2.5-3.5-14
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5