Indiana 2024 Regular Session

Indiana House Bill HB1322 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	HOUSE BILL No. 1322
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 6-2.5; IC 6-8.1-7-1.
7	7	Synopsis: Sales tax exemption for utility service. Provides a sales tax
8	8	exemption for the sale or furnishing of the following services or
9	9	commodities by a power subsidiary or a person engaged as a public
10	10	utility to a person for commercial or domestic consumption: (1)
11	11	Electrical energy. (2) Natural or artificial gas. (3) Water. (4) Steam. (5)
12	12	Steam heating service.
13	13	Effective: July 1, 2024.
14	14	Dvorak
15	15	January 10, 2024, read first time and referred to Committee on Ways and Means.
16	16	2024 IN 1322—LS 6638/DI 129 Introduced
17	17	Second Regular Session of the 123rd General Assembly (2024)
18	18	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
19	19	Constitution) is being amended, the text of the existing provision will appear in this style type,
20	20	additions will appear in this style type, and deletions will appear in this style type.
21	21	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
22	22	provision adopted), the text of the new provision will appear in this style type. Also, the
23	23	word NEW will appear in that style type in the introductory clause of each SECTION that adds
24	24	a new provision to the Indiana Code or the Indiana Constitution.
25	25	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
26	26	between statutes enacted by the 2023 Regular Session of the General Assembly.
27	27	HOUSE BILL No. 1322
28	28	A BILL FOR AN ACT to amend the Indiana Code concerning
29	29	taxation.
30	30	Be it enacted by the General Assembly of the State of Indiana:
31	31	1 SECTION 1. IC 6-2.5-1-1, AS AMENDED BY P.L.146-2020,
32	32	2 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
33	33	3 JULY 1, 2024]: Sec. 1. (a) Except as provided in subsection (b), or (c),
34	34	4 "unitary transaction" includes all items of personal property and
35	35	5 services which are furnished under a single order or agreement and for
36	36	6 which a total combined charge or price is calculated.
37	37	7 (b) "Unitary transaction" does not include a transaction that meets
38	38	8 one (1) of the exceptions in section 11.5(d) of this chapter.
39	39	9 (c) "Unitary transaction" as it applies to the furnishing of public
40	40	10 utility commodities or services means the public utility commodities
41	41	11 and services which are invoiced in a single bill or statement for
42	42	12 payment by the consumer.
43	43	13 SECTION 2. IC 6-2.5-1-5, AS AMENDED BY P.L.199-2021,
44	44	14 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
45	45	15 JULY 1, 2024]: Sec. 5. (a) Except as provided in subsection (b), "gross
46	46	16 retail income" means the total amount of consideration, including cash,
47	47	17 credit, property, and services, for which tangible personal property is
48	48	2024 IN 1322—LS 6638/DI 129 2
49	49	1 sold, leased, or rented, valued in money, whether received in money or
50	50	2 otherwise, without any deduction for:
51	51	3 (1) the seller's cost of the property sold;
52	52	4 (2) the cost of materials used, labor or service cost, interest,
53	53	5 losses, all costs of transportation to the seller, all taxes imposed
54	54	6 on the seller, and any other expense of the seller;
55	55	7 (3) charges by the seller for any services necessary to complete
56	56	8 the sale, other than delivery and installation charges;
57	57	9 (4) delivery charges; or
58	58	10 (5) consideration received by the seller from a third party if:
59	59	11 (A) the seller actually receives consideration from a party
60	60	12 other than the purchaser and the consideration is directly
61	61	13 related to a price reduction or discount on the sale;
62	62	14 (B) the seller has an obligation to pass the price reduction or
63	63	15 discount through to the purchaser;
64	64	16 (C) the amount of the consideration attributable to the sale is
65	65	17 fixed and determinable by the seller at the time of the sale of
66	66	18 the item to the purchaser; and
67	67	19 (D) the price reduction or discount is identified as a third party
68	68	20 price reduction or discount on the invoice received by the
69	69	21 purchaser or on a coupon, certificate, or other documentation
70	70	22 presented by the purchaser.
71	71	23 For purposes of subdivision (4), delivery charges are charges by the
72	72	24 seller for preparation and delivery of the property to a location
73	73	25 designated by the purchaser of property, including but not limited to
74	74	26 transportation, shipping, postage charges that are not separately stated
75	75	27 on the invoice, bill of sale, or similar document, handling, crating, and
76	76	28 packing. Delivery charges do not include postage charges that are
77	77	29 separately stated on the invoice, bill of sale, or similar document.
78	78	30 (b) "Gross retail income" does not include that part of the gross
79	79	31 receipts attributable to:
80	80	32 (1) the value of any tangible personal property received in a like
81	81	33 kind exchange in the retail transaction, if the value of the property
82	82	34 given in exchange is separately stated on the invoice, bill of sale,
83	83	35 or similar document given to the purchaser;
84	84	36 (2) the receipts received in a retail transaction which constitute
85	85	37 interest, finance charges, or insurance premiums on either a
86	86	38 promissory note or an installment sales contract;
87	87	39 (3) discounts, including cash, terms, or coupons that are not
88	88	40 reimbursed by a third party that are allowed by a seller and taken
89	89	41 by a purchaser on a sale;
90	90	42 (4) interest, financing, and carrying charges from credit extended
91	91	2024 IN 1322—LS 6638/DI 129 3
92	92	1 on the sale of personal property if the amount is separately stated
93	93	2 on the invoice, bill of sale, or similar document given to the
94	94	3 purchaser;
95	95	4 (5) any taxes legally imposed directly on the consumer that are
96	96	5 separately stated on the invoice, bill of sale, or similar document
97	97	6 given to the purchaser, including an excise tax imposed under
98	98	7 IC 6-6-15;
99	99	8 (6) installation charges that are separately stated on the invoice,
100	100	9 bill of sale, or similar document given to the purchaser;
101	101	10 (7) telecommunications nonrecurring charges;
102	102	11 (8) postage charges that are separately stated on the invoice, bill
103	103	12 of sale, or similar document; or
104	104	13 (9) charges for serving or delivering food and food ingredients
105	105	14 furnished, prepared, or served for consumption at a location, or on
106	106	15 equipment, provided by the retail merchant, to the extent that the
107	107	16 charges for the serving or delivery are stated separately from the
108	108	17 price of the food and food ingredients when the purchaser pays
109	109	18 the charges.
110	110	19 (c) Notwithstanding subsection (b)(5):
111	111	20 (1) in the case of retail sales of special fuel (as defined in
112	112	21 IC 6-6-2.5-22), the gross retail income is the total sales price of
113	113	22 the special fuel minus the part of that price attributable to tax
114	114	23 imposed under IC 6-6-2.5 or Section 4041 or Section 4081 of the
115	115	24 Internal Revenue Code;
116	116	25 (2) in the case of retail sales of cigarettes (as defined in
117	117	26 IC 6-7-1-2), the gross retail income is the total sales price of the
118	118	27 cigarettes including the tax imposed under IC 6-7-1; and
119	119	28 (3) in the case of retail sales of consumable material (as defined
120	120	29 in IC 6-7-4-2), vapor products (as defined in IC 6-7-4-8), and
121	121	30 closed system cartridges (as defined in IC 6-7-2-0.5) under the
122	122	31 closed system cartridge tax, the gross retail income received from
123	123	32 selling at retail is the total sales price of the consumable material
124	124	33 (as defined in IC 6-7-4-2), vapor products (as defined in
125	125	34 IC 6-7-4-8), and closed system cartridges (as defined in
126	126	35 IC 6-7-2-0.5) including the tax imposed under IC 6-7-4 and
127	127	36 IC 6-7-2-7.5.
128	128	37 (d) Gross retail income is only taxable under this article to the
129	129	38 extent that the income represents:
130	130	39 (1) the price of the property transferred, without the rendition of
131	131	40 any services; and
132	132	41 (2) except as provided in subsection (b), any bona fide charges
133	133	42 which are made for preparation, fabrication, alteration,
134	134	2024 IN 1322—LS 6638/DI 129 4
135	135	1 modification, finishing, completion, delivery, or other service
136	136	2 performed in respect to the property transferred before its transfer
137	137	3 and which are separately stated on the transferor's records. For
138	138	4 purposes of this subdivision, a transfer is considered to have
139	139	5 occurred after the delivery of the property to the purchaser.
140	140	6 (e) A public utility's or a power subsidiary's gross retail income
141	141	7 includes all gross retail income received by the public utility or power
142	142	8 subsidiary, including any minimum charge, flat charge, membership
143	143	9 fee, or any other form of charge or billing.
144	144	10 SECTION 3. IC 6-2.5-4-5 IS REPEALED [EFFECTIVE JULY 1,
145	145	11 2024]. Sec. 5. A power subsidiary or a person engaged as a public
146	146	12 utility is a retail merchant making a retail transaction when the
147	147	13 subsidiary or person furnishes or sells electrical energy, natural or
148	148	14 artificial gas, water, steam, or steam heating service to a person for
149	149	15 commercial or domestic consumption.
150	150	16 SECTION 4. IC 6-2.5-4-6, AS AMENDED BY P.L.84-2011,
151	151	17 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
152	152	18 JULY 1, 2024]: Sec. 6. (a) A person is a retail merchant making a retail
153	153	19 transaction when the person:
154	154	20 (1) furnishes or sells an intrastate telecommunication service; and
155	155	21 (2) receives gross retail income from billings or statements
156	156	22 rendered to customers.
157	157	23 (b) Notwithstanding subsection (a), a person is not a retail merchant
158	158	24 making a retail transaction when:
159	159	25 (1) the person furnishes or sells telecommunication services to
160	160	26 another person described in this section or in section 5 of this
161	161	27 chapter; a power subsidiary or a person engaged as a public
162	162	28 utility that furnishes or sells electrical energy, natural or
163	163	29 artificial gas, water, steam, or steam heating service to a
164	164	30 person for commercial or domestic consumption;
165	165	31 (2) the person furnishes telecommunications services to another
166	166	32 person who is providing prepaid calling services or prepaid
167	167	33 wireless calling services in a retail transaction to customers who
168	168	34 access the services described in section 13 of this chapter;
169	169	35 (3) the person furnishes intrastate mobile telecommunications
170	170	36 service (as defined in IC 6-8.1-15-7) to a customer with a place of
171	171	37 primary use that is not located in Indiana (as determined under
172	172	38 IC 6-8.1-15); or
173	173	39 (4) the person furnishes or sells value added nonvoice data
174	174	40 services in a retail transaction to a customer.
175	175	41 (c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding
176	176	42 subsections (a) and (b), if charges for telecommunication services,
177	177	2024 IN 1322—LS 6638/DI 129 5
178	178	1 ancillary services, Internet access, audio services, or video services that
179	179	2 are not taxable under this article are aggregated with and not separately
180	180	3 stated from charges subject to taxation under this article, the charges
181	181	4 for nontaxable telecommunication services, ancillary services, Internet
182	182	5 access, audio services, or video services are subject to taxation unless
183	183	6 the service provider can reasonably identify the charges not subject to
184	184	7 the tax from the service provider's books and records kept in the regular
185	185	8 course of business.
186	186	9 SECTION 5. IC 6-2.5-5-5.1, AS AMENDED BY P.L.137-2022,
187	187	10 SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
188	188	11 JULY 1, 2024]: Sec. 5.1. (a) As used in this section, "tangible personal
189	189	12 property" includes electricity, gas, water, and steam.
190	190	13 (b) Transactions involving tangible personal property are exempt
191	191	14 from the state gross retail tax if the person acquiring the property
192	192	15 acquires it for direct consumption as a material to be consumed in the
193	193	16 direct production of other tangible personal property in the person's
194	194	17 business of manufacturing, mining, production, processing, repairing,
195	195	18 recycling (as defined in section 45.8 of this chapter), refining, oil
196	196	19 extraction, mineral extraction, irrigation, agriculture, floriculture,
197	197	20 arboriculture, or horticulture. This exemption includes transactions
198	198	21 involving acquisitions of tangible personal property used in
199	199	22 commercial printing.
200	200	23 (c) Transactions involving tangible personal property are exempt
201	201	24 from the state gross retail tax if the person acquiring that property:
202	202	25 (1) acquires it for the person's direct consumption as a material to
203	203	26 be consumed in an industrial processing service; and
204	204	27 (2) is an industrial processor.
205	205	28 (d) Transactions involving tangible personal property are exempt
206	206	29 from the state gross retail tax if the person acquiring the property:
207	207	30 (1) acquires it for the person's direct consumption as a material to
208	208	31 be consumed in:
209	209	32 (A) the direct application of fertilizers, pesticides, fungicides,
210	210	33 seeds, and other tangible personal property; or
211	211	34 (B) the direct extraction, harvesting, or processing of
212	212	35 agricultural commodities;
213	213	36 for consideration; and
214	214	37 (2) is occupationally engaged in providing the services described
215	215	38 in subdivision (1) on property that is:
216	216	39 (A) owned or rented by another person occupationally engaged
217	217	40 in agricultural production; and
218	218	41 (B) used for agricultural production.
219	219	42 (e) Transactions involving electricity, gas, water, and steam
220	220	2024 IN 1322—LS 6638/DI 129 6
221	221	1 delivered through a single meter provided by a public utility are exempt
222	222	2 if the electrical energy, natural or artificial gas, water, steam, or steam
223	223	3 heat is consumed for a purpose exempted pursuant to this section and
224	224	4 the electricity, gas, water, or steam is predominately used by the
225	225	5 purchaser for one (1) or more of the purposes exempted by this section.
226	226	6 SECTION 6. IC 6-2.5-5-8.5, AS AMENDED BY P.L.194-2023,
227	227	7 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
228	228	8 JULY 1, 2024]: Sec. 8.5. Transactions are exempt from the state gross
229	229	9 retail tax when
230	230	10 (1) a power subsidiary or person provides, installs, constructs,
231	231	11 services, or removes tangible personal property which is used in
232	232	12 connection with the furnishing of the services or commodities
233	233	13 listed in IC 6-2.5-4-5; electrical energy, natural or artificial
234	234	14 gas, water, steam, or steam heating service.
235	235	15 (2) a power subsidiary or person sells the services or commodities
236	236	16 listed in IC 6-2.5-4-5 to another public utility or power subsidiary
237	237	17 or a person described in IC 6-2.5-4-6; or
238	238	18 (3) a power subsidiary or person sells the services or commodities
239	239	19 listed in IC 6-2.5-4-5 and all of the following conditions are
240	240	20 satisfied:
241	241	21 (A) The services or commodities are sold to a business that:
242	242	22 (i) relocates all or part of its operations to a facility; or
243	243	23 (ii) expands all or part of its operations in a facility;
244	244	24 located in a military base (as defined in IC 36-7-30-1(c)), a
245	245	25 military base reuse area established under IC 36-7-14.5-12.5
246	246	26 that is or formerly was a military base (as defined in
247	247	27 IC 36-7-30-1(c)), or a qualified military base enhancement
248	248	28 area established under IC 36-7-34.
249	249	29 (B) The business uses the services or commodities in the
250	250	30 facility described in clause (A) not later than five (5) years
251	251	31 after the operations that relocated to the facility, or expanded
252	252	32 in the facility, commence.
253	253	33 (C) The sales of the services or commodities are separately
254	254	34 metered for use by the relocated or expanded operations.
255	255	35 (D) In the case of a business that uses the services or
256	256	36 commodities in a qualified military base enhancement area
257	257	37 established under IC 36-7-34-4(1), the business must satisfy at
258	258	38 least one (1) of the following criteria:
259	259	39 (i) The business is a participant in the technology transfer
260	260	40 program conducted by the qualified military base (as defined
261	261	41 in IC 36-7-34-3).
262	262	42 (ii) The business is a United States Department of Defense
263	263	2024 IN 1322—LS 6638/DI 129 7
264	264	1 contractor.
265	265	2 (iii) The business and the qualified military base have a
266	266	3 mutually beneficial relationship evidenced by a
267	267	4 memorandum of understanding between the business and
268	268	5 the United States Department of Defense.
269	269	6 (E) In the case of a business that uses the services and
270	270	7 commodities in a qualified military base enhancement area
271	271	8 established under IC 36-7-34-4(2), the business must satisfy at
272	272	9 least one (1) of the following criteria:
273	273	10 (i) The business is a participant in the technology transfer
274	274	11 program conducted by the qualified military base (as defined
275	275	12 in IC 36-7-34-3).
276	276	13 (ii) The business and the qualified miliary base have a
277	277	14 mutually beneficial relationship evidenced by a
278	278	15 memorandum of understanding between the business and
279	279	16 the qualified military base (as defined in IC 36-7-34-3).
280	280	17 However, this subdivision does not apply to a business that
281	281	18 substantially reduces or ceases its operations at another location
282	282	19 in Indiana in order to relocate its operations in an area described
283	283	20 in this subdivision, unless the department determines that the
284	284	21 business had existing operations in the area described in this
285	285	22 subdivision and that the operations relocated to the area are an
286	286	23 expansion of the business's operations in the area.
287	287	24 SECTION 7. IC 6-2.5-5-10, AS AMENDED BY P.L.137-2022,
288	288	25 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
289	289	26 JULY 1, 2024]: Sec. 10. Transactions involving tangible personal
290	290	27 property are exempt from the state gross retail tax, if:
291	291	28 (1) the property is classified as production plant or power
292	292	29 production expenses, according to the uniform system of accounts
293	293	30 which was adopted and prescribed for the utility by the Indiana
294	294	31 utility regulatory commission; and
295	295	32 (2) the person acquiring the property is:
296	296	33 (A) a public utility that furnishes or sells electrical energy,
297	297	34 steam, or steam heat; in a retail transaction described in
298	298	35 IC 6-2.5-4-5; or
299	299	36 (B) a power subsidiary (as defined in IC 6-2.5-1-22.5) that
300	300	37 furnishes or sells electrical energy, steam, or steam heat to a
301	301	38 public utility described in clause (A).
302	302	39 SECTION 8. IC 6-2.5-5-11 IS AMENDED TO READ AS
303	303	40 FOLLOWS [EFFECTIVE JULY 1, 2024]: Sec. 11. Transactions
304	304	41 involving tangible personal property are exempt from the state gross
305	305	42 retail tax, if:
306	306	2024 IN 1322—LS 6638/DI 129 8
307	307	1 (1) the property is classified as production plant, storage plant,
308	308	2 production expenses, or underground storage expenses according
309	309	3 to the uniform system of accounts, which was adopted and
310	310	4 prescribed for the utility by the Indiana utility regulatory
311	311	5 commission; and
312	312	6 (2) the person acquiring the property is a public utility that
313	313	7 furnishes or sells natural or artificial gas. in a retail transaction
314	314	8 described in IC 6-2.5-4-5.
315	315	9 SECTION 9. IC 6-2.5-5-12, AS AMENDED BY P.L.88-2007,
316	316	10 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
317	317	11 JULY 1, 2024]: Sec. 12. Transactions involving tangible personal
318	318	12 property are exempt from the state gross retail tax if:
319	319	13 (1) the property is classified as source of supply plant and
320	320	14 expenses, the pumping plant and expenses, or water treatment
321	321	15 plant and expenses according to the uniform system of accounts
322	322	16 which was adopted and prescribed for the utility by the Indiana
323	323	17 utility regulatory commission; and
324	324	18 (2) the person acquiring the property is a public utility that
325	325	19 furnishes or sells water. in a retail transaction described in
326	326	20 IC 6-2.5-4-5.
327	327	21 SECTION 10. IC 6-2.5-5-16, AS AMENDED BY P.L.293-2013(ts),
328	328	22 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
329	329	23 JULY 1, 2024]: Sec. 16. Transactions involving tangible personal
330	330	24 property and accommodations public utility commodities, and public
331	331	25 utility service are exempt from the state gross retail tax, if the person
332	332	26 acquiring the property or accommodations: commodities, or service:
333	333	27 (1) is the state of Indiana, an agency or instrumentality of the
334	334	28 state, a political subdivision of the state, or an agency or
335	335	29 instrumentality of a political subdivision of the state, including a
336	336	30 county solid waste management district or a joint solid waste
337	337	31 management district established under IC 13-21 or IC 13-9.5-2
338	338	32 (before its repeal); and
339	339	33 (2) predominantly uses the property, accommodations,
340	340	34 commodities, or service to perform its governmental functions.
341	341	35 SECTION 11. IC 6-2.5-5-45.8, AS AMENDED BY P.L.242-2015,
342	342	36 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
343	343	37 JULY 1, 2024]: Sec. 45.8. (a) For purposes of this section IC 6-2.5-4-5,
344	344	38 and section 30 of this chapter, the following definitions apply:
345	345	39 (1) "Recycling" means the processing of recycling materials and
346	346	40 other tangible personal property into a product for sale if the
347	347	41 product is predominantly composed of recycling materials. The
348	348	42 term does not include the following:
349	349	2024 IN 1322—LS 6638/DI 129 9
350	350	1 (A) The demolition of improvements to real estate.
351	351	2 (B) The processing of tangible personal property primarily for
352	352	3 disposal in a licensed solid waste disposal facility rather than
353	353	4 for sale.
354	354	5 (C) The collection of recycling materials.
355	355	6 (2) "Recycling materials" means tangible personal property,
356	356	7 including metal, paper, glass, plastic, textile, or rubber, that:
357	357	8 (A) is considered "scrap" by industry standards or has no more
358	358	9 than scrap value;
359	359	10 (B) is a byproduct of another person's manufacturing or
360	360	11 production process;
361	361	12 (C) was previously manufactured or incorporated into a
362	362	13 product;
363	363	14 (D) would otherwise reasonably be expected to be destined for
364	364	15 disposal in a licensed solid waste disposal facility; or
365	365	16 (E) has been removed or diverted from the solid waste stream
366	366	17 for sale, use, or reuse as raw materials, regardless of whether
367	367	18 or not the materials require subsequent processing or
368	368	19 separation from each other.
369	369	20 (3) "Processing of recycling materials" means:
370	370	21 (A) receiving recycling materials and other tangible personal
371	371	22 property; and
372	372	23 (B) creating a product for sale by changing the original form,
373	373	24 use, or composition of the property (whether manually,
374	374	25 mechanically, chemically, or otherwise) through weighing,
375	375	26 sorting, grading, separating, shredding, crushing, compacting,
376	376	27 breaking, cutting, baling, shearing, torching, wire-stripping, or
377	377	28 other means.
378	378	29 (4) "Occupationally engaged in the business of recycling" means
379	379	30 to engage in recycling with the intention of doing so at a profit.
380	380	31 (5) "Recycling cart" means a manually propelled container with
381	381	32 a capacity of not more than one hundred (100) gallons of
382	382	33 recycling materials.
383	383	34 (b) Transactions involving recycling materials and other tangible
384	384	35 personal property are exempt from the state gross retail tax if:
385	385	36 (1) the person acquiring that property acquires it for the person's
386	386	37 direct use in the processing of recycling materials; and
387	387	38 (2) the person acquiring that property is occupationally engaged
388	388	39 in the business of recycling.
389	389	40 (c) Notwithstanding subsection (a)(1)(C), transactions involving a
390	390	41 recycling cart are exempt from the state gross retail tax if the person
391	391	42 acquiring the recycling cart is occupationally engaged in the business
392	392	2024 IN 1322—LS 6638/DI 129 10
393	393	1 of recycling.
394	394	2 SECTION 12. IC 6-2.5-5-58 IS ADDED TO THE INDIANA CODE
395	395	3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
396	396	4 1, 2024]: Sec. 58. The sale or furnishing of any of the following
397	397	5 services or commodities by a power subsidiary or a person engaged
398	398	6 as a public utility to a person for commercial or domestic
399	399	7 consumption is exempt from the state gross retail tax:
400	400	8 (1) Electrical energy.
401	401	9 (2) Natural or artificial gas.
402	402	10 (3) Water.
403	403	11 (4) Steam.
404	404	12 (5) Steam heating service.
405	405	13 SECTION 13. IC 6-2.5-6-10, AS AMENDED BY P.L.218-2017,
406	406	14 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
407	407	15 JULY 1, 2024]: Sec. 10. (a) In order to compensate retail merchants
408	408	16 and those required to remit gasoline use tax for collecting and timely
409	409	17 remitting the state gross retail tax, the state use tax, and the gasoline
410	410	18 use tax, every retail merchant or person required to remit the gasoline
411	411	19 use tax, except as provided in subsection (c), is entitled to deduct and
412	412	20 retain from the amount of those taxes otherwise required to be remitted
413	413	21 under IC 6-2.5-3.5 or under this chapter, if timely remitted, a retail
414	414	22 merchant's collection allowance.
415	415	23 (b) The allowance equals a percentage of the retail merchant's state
416	416	24 gross retail and use tax or the person's gasoline use tax liability accrued
417	417	25 during a calendar year, specified as follows:
418	418	26 (1) Seventy-three hundredths percent (0.73%), if the retail
419	419	27 merchant's state gross retail and use tax or gasoline use tax
420	420	28 liability accrued during the state fiscal year ending on June 30 of
421	421	29 the immediately preceding calendar year did not exceed sixty
422	422	30 thousand dollars ($60,000).
423	423	31 (2) Fifty-three hundredths percent (0.53%), if the retail merchant's
424	424	32 state gross retail and use tax or gasoline use tax liability accrued
425	425	33 during the state fiscal year ending on June 30 of the immediately
426	426	34 preceding calendar year:
427	427	35 (A) was greater than sixty thousand dollars ($60,000); and
428	428	36 (B) did not exceed six hundred thousand dollars ($600,000).
429	429	37 (3) Twenty-six hundredths percent (0.26%), if the retail
430	430	38 merchant's state gross retail and use tax liability or the person's
431	431	39 gasoline use tax accrued during the state fiscal year ending on
432	432	40 June 30 of the immediately preceding calendar year was greater
433	433	41 than six hundred thousand dollars ($600,000).
434	434	42 (c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not
435	435	2024 IN 1322—LS 6638/DI 129 11
436	436	1 entitled to the allowance provided by this section. A retail merchant is
437	437	2 not entitled to the allowance provided by this section with respect to
438	438	3 gasoline use taxes imposed by IC 6-2.5-3.5.
439	439	4 SECTION 14. IC 6-2.5-8-1, AS AMENDED BY P.L.165-2021,
440	440	5 SECTION 70, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
441	441	6 JULY 1, 2024]: Sec. 1. (a) A retail merchant may not make a retail
442	442	7 transaction in Indiana, unless the retail merchant has applied for a
443	443	8 registered retail merchant's certificate.
444	444	9 (b) A retail merchant may obtain a registered retail merchant's
445	445	10 certificate by filing an application with the department and paying a
446	446	11 registration fee of twenty-five dollars ($25) for each place of business
447	447	12 listed on the application. The retail merchant shall also provide such
448	448	13 security for payment of the tax as the department may require under
449	449	14 IC 6-2.5-6-12.
450	450	15 (c) The retail merchant shall list on the application the location
451	451	16 (including the township) of each place of business where the retail
452	452	17 merchant makes retail transactions. However, if the retail merchant
453	453	18 does not have a fixed place of business, the retail merchant shall list the
454	454	19 retail merchant's residence as the retail merchant's place of business. In
455	455	20 addition, a public utility may list only its principal Indiana office as its
456	456	21 place of business for sales of public utility commodities or service, but
457	457	22 the utility must also list on the application the places of business where
458	458	23 it makes retail transactions other than sales of public utility
459	459	24 commodities or service.
460	460	25 (d) Upon receiving a proper application, the correct fee, and the
461	461	26 security for payment, if required, the department shall issue to the retail
462	462	27 merchant a separate registered retail merchant's certificate for each
463	463	28 place of business listed on the application. Each certificate shall bear
464	464	29 a serial number and the location of the place of business for which it is
465	465	30 issued.
466	466	31 (e) The department may deny an application for a registered retail
467	467	32 merchant's certificate if the applicant's business is operated, managed,
468	468	33 or otherwise controlled by or affiliated with a person, including a
469	469	34 relative, family member, responsible officer, or owner, who the
470	470	35 department has determined:
471	471	36 (1) failed to:
472	472	37 (A) file all tax returns or information reports with the
473	473	38 department for listed taxes; or
474	474	39 (B) pay all taxes, penalties, and interest to the department for
475	475	40 listed taxes; and
476	476	41 (2) the business of the person who has failed to file all tax returns
477	477	42 or information reports under subdivision (1)(A) or who has failed
478	478	2024 IN 1322—LS 6638/DI 129 12
479	479	1 to pay all taxes, penalties, and interest under subdivision (1)(B)
480	480	2 is substantially similar to the business of the applicant.
481	481	3 (f) If a retail merchant intends to make retail transactions during a
482	482	4 calendar year at a new Indiana place of business, the retail merchant
483	483	5 must file a supplemental application and pay the fee for that place of
484	484	6 business.
485	485	7 (g) Except as provided in subsection (i), a registered retail
486	486	8 merchant's certificate is valid for two (2) years after the date the
487	487	9 registered retail merchant's certificate is originally issued or renewed.
488	488	10 If the retail merchant has filed all returns and remitted all taxes the
489	489	11 retail merchant is currently obligated to file or remit, the department
490	490	12 shall renew the registered retail merchant's certificate within thirty (30)
491	491	13 days after the expiration date, at no cost to the retail merchant. Before
492	492	14 issuing or renewing the registered retail merchant certification, the
493	493	15 department may require the following to be provided:
494	494	16 (1) The names and addresses of the retail merchant's principal
495	495	17 employees, agents, or representatives who engage in Indiana in
496	496	18 the solicitation or negotiation of the retail transaction.
497	497	19 (2) The location of all of the retail merchant's places of business
498	498	20 in Indiana, including offices and distribution houses.
499	499	21 (3) Any other information that the department requests.
500	500	22 (h) The department may not renew a registered retail merchant
501	501	23 certificate of a retail merchant who is delinquent in remitting
502	502	24 withholding taxes required to be remitted under IC 6-3-4, the electronic
503	503	25 cigarette tax under IC 6-7-4, or sales or use tax. The department, at
504	504	26 least sixty (60) days before the date on which a retail merchant's
505	505	27 registered retail merchant's certificate expires, shall notify a retail
506	506	28 merchant who is delinquent in remitting withholding taxes required to
507	507	29 be remitted under IC 6-3-4, the electronic cigarette tax under IC 6-7-4,
508	508	30 or sales or use tax that the department will not renew the retail
509	509	31 merchant's registered retail merchant's certificate.
510	510	32 (i) If:
511	511	33 (1) a retail merchant has been notified by the department that the
512	512	34 retail merchant is delinquent in remitting withholding taxes or
513	513	35 sales or use tax in accordance with subsection (h); and
514	514	36 (2) the retail merchant pays the outstanding liability before the
515	515	37 expiration of the retail merchant's registered retail merchant's
516	516	38 certificate;
517	517	39 the department shall renew the retail merchant's registered retail
518	518	40 merchant's certificate for one (1) year.
519	519	41 (j) The department may permit an out-of-state retail merchant to
520	520	42 collect the gross retail tax in instances where the retail merchant has
521	521	2024 IN 1322—LS 6638/DI 129 13
522	522	1 not met the thresholds in IC 6-2.5-2-1(d). However, before the
523	523	2 out-of-state retail merchant may collect the tax, the out-of-state retail
524	524	3 merchant must obtain a registered retail merchant's certificate in the
525	525	4 manner provided by this section. Upon receiving the certificate, the
526	526	5 out-of-state retail merchant becomes subject to the same conditions and
527	527	6 duties as an Indiana retail merchant and must then collect the gross
528	528	7 retail tax due on all retail transactions that the out-of-state retail
529	529	8 merchant knows are sourced to Indiana pursuant to IC 6-2.5-13-1.
530	530	9 (k) Except as provided in subsection (l), the department shall submit
531	531	10 to the township assessor, or the county assessor if there is no township
532	532	11 assessor for the township, before January 15 of each year:
533	533	12 (1) the name of each retail merchant that has newly obtained a
534	534	13 registered retail merchant's certificate during the preceding year
535	535	14 for a place of business located in the township or county;
536	536	15 (2) the address of each place of business of the taxpayer in the
537	537	16 township or county described in subdivision (1);
538	538	17 (3) the name of each retail merchant that:
539	539	18 (A) held a registered retail merchant's certificate at any time
540	540	19 during the preceding year for a place of business located in the
541	541	20 township or county; and
542	542	21 (B) had ceased to hold the registered retail merchant's
543	543	22 certificate at the end of the preceding year for the place of
544	544	23 business; and
545	545	24 (4) the address of each place of business described in subdivision
546	546	25 (3).
547	547	26 (l) If the duties of the township assessor have been transferred to the
548	548	27 county assessor as described in IC 6-1.1-1-24, the department shall
549	549	28 submit the information listed in subsection (k) to the county assessor.
550	550	29 SECTION 15. IC 6-2.5-8-8, AS AMENDED BY P.L.137-2022,
551	551	30 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
552	552	31 JULY 1, 2024]: Sec. 8. (a) A person, authorized under subsection (b),
553	553	32 who makes a purchase in a transaction which is exempt from the state
554	554	33 gross retail and use taxes, may issue an exemption certificate to the
555	555	34 seller instead of paying the tax. Except as provided in subsection (c),
556	556	35 the person shall issue the certificate on forms and in the manner
557	557	36 prescribed by the department on the department's Internet web site. A
558	558	37 seller accepting a proper exemption certificate under this section has
559	559	38 no duty to collect or remit the state gross retail or use tax on that
560	560	39 purchase.
561	561	40 (b) The following are the only persons authorized to issue
562	562	41 exemption certificates:
563	563	42 (1) Retail merchants, wholesalers, and manufacturers, who are
564	564	2024 IN 1322—LS 6638/DI 129 14
565	565	1 registered with the department under this chapter.
566	566	2 (2) Persons who are exempt from the state gross retail tax under
567	567	3 IC 6-2.5-4-5 and who receive an exemption certificate from the
568	568	4 department.
569	569	5 (3) (2) Other persons who are exempt from the state gross retail
570	570	6 tax with respect to any part of their purchases.
571	571	7 (c) Organizations that are exempt from the state gross retail tax
572	572	8 under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and that are
573	573	9 registered with the department pursuant to IC 6-2.5-5-25(c) shall be
574	574	10 electronically issued an exemption certificate by the department.
575	575	11 (d) The department may also allow a person to issue a blanket
576	576	12 exemption certificate to cover exempt purchases over a stated period
577	577	13 of time. The department may impose conditions on the use of the
578	578	14 blanket exemption certificate and restrictions on the kind or category
579	579	15 of purchases that are exempt.
580	580	16 (e) A seller that accepts an incomplete exemption certificate under
581	581	17 subsection (a) is not relieved of the duty to collect gross retail or use
582	582	18 tax on the sale unless the seller obtains:
583	583	19 (1) a fully completed exemption certificate; or
584	584	20 (2) the relevant data to complete the exemption certificate;
585	585	21 within ninety (90) days after the sale.
586	586	22 (f) If a seller has accepted an incomplete exemption certificate
587	587	23 under subsection (a) and the department requests that the seller
588	588	24 substantiate the exemption, within one hundred twenty (120) days after
589	589	25 the department makes the request the seller shall:
590	590	26 (1) obtain a fully completed exemption certificate; or
591	591	27 (2) prove by other means that the transaction was not subject to
592	592	28 state gross retail or use tax.
593	593	29 (g) A power subsidiary (as defined in IC 6-2.5-1-22.5) or a person
594	594	30 selling the services or commodities listed in IC 6-2.5-4-5 who accepts
595	595	31 an exemption certificate issued by the department to a person who is
596	596	32 exempt from the state gross retail tax under IC 6-2.5-4-5 is relieved
597	597	33 from the duty to collect state gross retail or use tax on the sale of the
598	598	34 services or commodities listed in IC 6-2.5-4-5 until notified by the
599	599	35 department that the exemption certificate has expired or has been
600	600	36 revoked. If the department notifies a power subsidiary or a person
601	601	37 selling the services or commodities listed in IC 6-2.5-4-5 that a person's
602	602	38 exemption certificate has expired or has been revoked, the power
603	603	39 subsidiary or person selling the services or commodities listed in
604	604	40 IC 6-2.5-4-5 shall begin collecting state gross retail tax on the sale of
605	605	41 the services or commodities listed in IC 6-2.5-4-5 to the person whose
606	606	42 exemption certificate has expired or been revoked not later than thirty
607	607	2024 IN 1322—LS 6638/DI 129 15
608	608	1 (30) days after the date of the department's notice. An exemption
609	609	2 certificate issued by the department to a person who is exempt from the
610	610	3 state gross retail tax under IC 6-2.5-4-5 remains valid for that person
611	611	4 regardless of any subsequent one (1) for one (1) meter number changes
612	612	5 with respect to that person that are required, made, or initiated by a
613	613	6 power subsidiary or a person selling the services or commodities listed
614	614	7 in IC 6-2.5-4-5, unless the department revokes the exemption
615	615	8 certificate. Within thirty (30) days after the final day of each calendar
616	616	9 year quarter, a power subsidiary or a person selling the services or
617	617	10 commodities listed in IC 6-2.5-4-5 shall report to the department any
618	618	11 meter number changes made during the immediately preceding
619	619	12 calendar year quarter and distinguish between the one (1) for one (1)
620	620	13 meter changes and the one (1) for multiple meter changes made during
621	621	14 the calendar year quarter. A power subsidiary or a person selling the
622	622	15 services or commodities listed in IC 6-2.5-4-5 shall maintain records
623	623	16 sufficient to document each one (1) to one (1) meter change. A person
624	624	17 may request the department to reissue an exemption certificate with a
625	625	18 new meter number in the event of a one (1) to one (1) meter change.
626	626	19 Except for a person to whom a blanket utility exemption applies, any
627	627	20 meter number changes not involving a one (1) to one (1) relationship
628	628	21 will no longer be exempt and will require the person to submit a new
629	629	22 utility exemption application for the new meters. Until an application
630	630	23 for a new meter is approved, the new meter is subject to the state gross
631	631	24 retail tax and the power subsidiary or the person selling the services or
632	632	25 commodities listed in IC 6-2.5-4-5 is required to collect the state gross
633	633	26 retail tax from the date of the meter change.
634	634	27 SECTION 16. IC 6-2.5-15-14, AS ADDED BY P.L.256-2019,
635	635	28 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
636	636	29 JULY 1, 2024]: Sec. 14. (a) A qualified data center user that holds an
637	637	30 interest in a qualified data center may apply to the corporation for a
638	638	31 specific transaction award certificate to make purchases other than the
639	639	32 purchase of utilities described in IC 6-2.5-4-5, that are exempt under
640	640	33 this chapter. The request must be on a form prescribed by the
641	641	34 corporation.
642	642	35 (b) The corporation has exclusive authority over issues related to
643	643	36 issuing a specific transaction award certificate.
644	644	37 (c) If the corporation issues a specific transaction award certificate
645	645	38 under this chapter, the certificate must state that the facility is a
646	646	39 qualified data center.
647	647	40 (d) A specific transaction award certificate issued by the corporation
648	648	41 shall expire not later than:
649	649	42 (A) twenty-five (25) years after the date of issuance; or
650	650	2024 IN 1322—LS 6638/DI 129 16
651	651	1 (B) fifty (50) years after the date of issuance if the qualified
652	652	2 investment is seven hundred fifty million dollars ($750,000,000)
653	653	3 or greater.
654	654	4 SECTION 17. IC 6-2.5-15-17, AS ADDED BY P.L.256-2019,
655	655	5 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
656	656	6 JULY 1, 2024]: Sec. 17. A qualified data center user is not entitled to
657	657	7 the exemption provided by section 16 of this chapter unless the
658	658	8 qualified data center user provides the seller with an exemption
659	659	9 certificate on a form prescribed by the department and a copy of the
660	660	10 specific transaction award certificate issued by the corporation. In the
661	661	11 case of utilities described in IC 6-2.5-4-5, the qualified data center user
662	662	12 may issue an exemption certificate on a form prescribed by the
663	663	13 department and a copy of the specific transaction award certificate
664	664	14 issued by the corporation to cover all utility purchases from that seller.
665	665	15 However, for the corporation to issue a specific transaction award
666	666	16 certificate for utilities described in IC 6-2.5-4-5, the qualified data
667	667	17 center user must agree to report and remit use tax under this article to
668	668	18 the department on the part of the utility purchases used for
669	669	19 administration of the facility.
670	670	20 SECTION 18. IC 6-8.1-7-1, AS AMENDED BY P.L.194-2023,
671	671	21 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
672	672	22 JULY 1, 2024]: Sec. 1. (a) This subsection does not apply to the
673	673	23 disclosure of information concerning a conviction on a tax evasion
674	674	24 charge. Unless in accordance with a judicial order or as otherwise
675	675	25 provided in this chapter, the department, its employees, former
676	676	26 employees, counsel, agents, or any other person may not divulge the
677	677	27 amount of tax paid by any taxpayer, terms of a settlement agreement
678	678	28 executed between a taxpayer and the department, investigation records,
679	679	29 investigation reports, or any other information disclosed by the reports
680	680	30 filed under the provisions of the law relating to any of the listed taxes,
681	681	31 including required information derived from a federal return, except to
682	682	32 any of the following when it is agreed that the information is to be
683	683	33 confidential and to be used solely for official purposes:
684	684	34 (1) Members and employees of the department.
685	685	35 (2) The governor.
686	686	36 (3) A member of the general assembly or an employee of the
687	687	37 house of representatives or the senate when acting on behalf of a
688	688	38 taxpayer located in the member's legislative district who has
689	689	39 provided sufficient information to the member or employee for
690	690	40 the department to determine that the member or employee is
691	691	41 acting on behalf of the taxpayer.
692	692	42 (4) An employee of the legislative services agency to carry out the
693	693	2024 IN 1322—LS 6638/DI 129 17
694	694	1 responsibilities of the legislative services agency under
695	695	2 IC 2-5-1.1-7 or another law.
696	696	3 (5) The attorney general or any other legal representative of the
697	697	4 state in any action in respect to the amount of tax due under the
698	698	5 provisions of the law relating to any of the listed taxes.
699	699	6 (6) Any authorized officers of the United States.
700	700	7 (b) The information described in subsection (a) may be revealed
701	701	8 upon the receipt of a certified request of any designated officer of the
702	702	9 state tax department of any other state, district, territory, or possession
703	703	10 of the United States when:
704	704	11 (1) the state, district, territory, or possession permits the exchange
705	705	12 of like information with the taxing officials of the state; and
706	706	13 (2) it is agreed that the information is to be confidential and to be
707	707	14 used solely for tax collection purposes.
708	708	15 (c) The information described in subsection (a) relating to a person
709	709	16 on public welfare or a person who has made application for public
710	710	17 welfare may be revealed to the director of the division of family
711	711	18 resources, and to any director of a county office of the division of
712	712	19 family resources located in Indiana, upon receipt of a written request
713	713	20 from either director for the information. The information shall be
714	714	21 treated as confidential by the directors. In addition, the information
715	715	22 described in subsection (a) relating to a person who has been
716	716	23 designated as an absent parent by the state Title IV-D agency shall be
717	717	24 made available to the state Title IV-D agency upon request. The
718	718	25 information shall be subject to the information safeguarding provisions
719	719	26 of the state and federal Title IV-D programs.
720	720	27 (d) The name, address, Social Security number, and place of
721	721	28 employment relating to any individual who is delinquent in paying
722	722	29 educational loans owed to a postsecondary educational institution may
723	723	30 be revealed to that institution if it provides proof to the department that
724	724	31 the individual is delinquent in paying for educational loans. This
725	725	32 information shall be provided free of charge to approved postsecondary
726	726	33 educational institutions (as defined by IC 21-7-13-6(a)). The
727	727	34 department shall establish fees that all other institutions must pay to the
728	728	35 department to obtain information under this subsection. However, these
729	729	36 fees may not exceed the department's administrative costs in providing
730	730	37 the information to the institution.
731	731	38 (e) The information described in subsection (a) relating to reports
732	732	39 submitted under IC 6-6-1.1-502 concerning the number of gallons of
733	733	40 gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
734	734	41 gallons of special fuel sold by a supplier and the number of gallons of
735	735	42 special fuel exported by a licensed exporter or imported by a licensed
736	736	2024 IN 1322—LS 6638/DI 129 18
737	737	1 transporter may be released by the commissioner upon receipt of a
738	738	2 written request for the information.
739	739	3 (f) The information described in subsection (a) may be revealed
740	740	4 upon the receipt of a written request from the administrative head of a
741	741	5 state agency of Indiana when:
742	742	6 (1) the state agency shows an official need for the information;
743	743	7 and
744	744	8 (2) the administrative head of the state agency agrees that any
745	745	9 information released will be kept confidential and will be used
746	746	10 solely for official purposes.
747	747	11 (g) The information described in subsection (a) may be revealed
748	748	12 upon the receipt of a written request from the chief law enforcement
749	749	13 officer of a state or local law enforcement agency in Indiana when it is
750	750	14 agreed that the information is to be confidential and to be used solely
751	751	15 for official purposes.
752	752	16 (h) The name and address of retail merchants, including township,
753	753	17 as specified in IC 6-2.5-8-1(k) may be released solely for tax collection
754	754	18 purposes to township assessors and county assessors.
755	755	19 (i) The department shall notify the appropriate innkeeper's tax
756	756	20 board, bureau, or commission that a taxpayer is delinquent in remitting
757	757	21 innkeepers' taxes under IC 6-9.
758	758	22 (j) All information relating to the delinquency or evasion of the
759	759	23 vehicle excise tax may be disclosed to the bureau of motor vehicles in
760	760	24 Indiana and may be disclosed to another state, if the information is
761	761	25 disclosed for the purpose of the enforcement and collection of the taxes
762	762	26 imposed by IC 6-6-5.
763	763	27 (k) All information relating to the delinquency or evasion of
764	764	28 commercial vehicle excise taxes payable to the bureau of motor
765	765	29 vehicles in Indiana may be disclosed to the bureau and may be
766	766	30 disclosed to another state, if the information is disclosed for the
767	767	31 purpose of the enforcement and collection of the taxes imposed by
768	768	32 IC 6-6-5.5.
769	769	33 (l) All information relating to the delinquency or evasion of
770	770	34 commercial vehicle excise taxes payable under the International
771	771	35 Registration Plan may be disclosed to another state, if the information
772	772	36 is disclosed for the purpose of the enforcement and collection of the
773	773	37 taxes imposed by IC 6-6-5.5.
774	774	38 (m) All information relating to the delinquency or evasion of the
775	775	39 excise taxes imposed on recreational vehicles and truck campers that
776	776	40 are payable to the bureau of motor vehicles in Indiana may be disclosed
777	777	41 to the bureau and may be disclosed to another state if the information
778	778	42 is disclosed for the purpose of the enforcement and collection of the
779	779	2024 IN 1322—LS 6638/DI 129 19
780	780	1 taxes imposed by IC 6-6-5.1.
781	781	2 (n) This section does not apply to:
782	782	3 (1) the beer excise tax, including brand and packaged type (IC
783	783	4 7.1-4-2);
784	784	5 (2) the liquor excise tax (IC 7.1-4-3);
785	785	6 (3) the wine excise tax (IC 7.1-4-4);
786	786	7 (4) the hard cider excise tax (IC 7.1-4-4.5);
787	787	8 (5) the vehicle excise tax (IC 6-6-5);
788	788	9 (6) the commercial vehicle excise tax (IC 6-6-5.5); and
789	789	10 (7) the fees under IC 13-23.
790	790	11 (o) The name and business address of retail merchants within each
791	791	12 county that sell tobacco products may be released to the division of
792	792	13 mental health and addiction and the alcohol and tobacco commission
793	793	14 solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
794	794	15 (p) The name and business address of a person licensed by the
795	795	16 department under IC 6-6 or IC 6-7, or issued a registered retail
796	796	17 merchant's certificate under IC 6-2.5, may be released for the purpose
797	797	18 of reporting the status of the person's license or certificate.
798	798	19 (q) The department may release information concerning total
799	799	20 incremental tax amounts under:
800	800	21 (1) IC 5-28-26;
801	801	22 (2) IC 36-7-13;
802	802	23 (3) IC 36-7-26;
803	803	24 (4) IC 36-7-27;
804	804	25 (5) IC 36-7-31;
805	805	26 (6) IC 36-7-31.3; or
806	806	27 (7) any other statute providing for the calculation of incremental
807	807	28 state taxes that will be distributed to or retained by a political
808	808	29 subdivision or other entity;
809	809	30 to the fiscal officer of the political subdivision or other entity that
810	810	31 established the district or area from which the incremental taxes were
811	811	32 received if that fiscal officer enters into an agreement with the
812	812	33 department specifying that the political subdivision or other entity will
813	813	34 use the information solely for official purposes.
814	814	35 (r) The department may release the information as required in
815	815	36 IC 6-8.1-3-7.1 concerning:
816	816	37 (1) an innkeeper's tax, a food and beverage tax, or an admissions
817	817	38 tax under IC 6-9;
818	818	39 (2) the supplemental auto rental excise tax under IC 6-6-9.7; and
819	819	40 (3) the covered taxes allocated to a professional sports
820	820	41 development area fund, sports and convention facilities operating
821	821	42 fund, or other fund under IC 36-7-31 and IC 36-7-31.3.
822	822	2024 IN 1322—LS 6638/DI 129 20
823	823	1 (s) Information concerning state gross retail tax exemption
824	824	2 certificates that relate to a person who is exempt from the state gross
825	825	3 retail tax under IC 6-2.5-4-5 may be disclosed to a power subsidiary (as
826	826	4 defined in IC 6-2.5-1-22.5) or a person selling the services or
827	827	5 commodities listed in IC 6-2.5-4-5 for the purpose of enforcing and
828	828	6 collecting the state gross retail and use taxes under IC 6-2.5.
829	829	7 (t) (s) The department may release a statement of tax withholding
830	830	8 or other tax information statement provided on behalf of a taxpayer to
831	831	9 the department to:
832	832	10 (1) the taxpayer on whose behalf the tax withholding or other tax
833	833	11 information statement was provided to the department;
834	834	12 (2) the taxpayer's spouse, if:
835	835	13 (A) the taxpayer is deceased or incapacitated; and
836	836	14 (B) the taxpayer's spouse is filing a joint income tax return
837	837	15 with the taxpayer; or
838	838	16 (3) an administrator, executor, trustee, or other fiduciary acting on
839	839	17 behalf of the taxpayer if the taxpayer is deceased.
840	840	18 (u) (t) Information related to a listed tax regarding a taxpayer may
841	841	19 be disclosed to an individual without a power of attorney under
842	842	20 IC 6-8.1-3-8(a)(2) if:
843	843	21 (1) the individual is authorized to file returns and remit payments
844	844	22 for one (1) or more listed taxes on behalf of the taxpayer through
845	845	23 the department's online tax system before September 8, 2020;
846	846	24 (2) the information relates to a listed tax described in subdivision
847	847	25 (1) for which the individual is authorized to file returns and remit
848	848	26 payments;
849	849	27 (3) the taxpayer has been notified by the department of the
850	850	28 individual's ability to access the taxpayer's information for the
851	851	29 listed taxes described in subdivision (1) and the taxpayer has not
852	852	30 objected to the individual's access;
853	853	31 (4) the individual's authorization or right to access the taxpayer's
854	854	32 information for a listed tax described in subdivision (1) has not
855	855	33 been withdrawn by the taxpayer; and
856	856	34 (5) disclosure of the information to the individual is not
857	857	35 prohibited by federal law.
858	858	36 Except as otherwise provided by this article, this subsection does not
859	859	37 authorize the disclosure of any correspondence from the department
860	860	38 that is mailed or otherwise delivered to the taxpayer relating to the
861	861	39 specified listed taxes for which the individual was given authorization
862	862	40 by the taxpayer. The department shall establish a date, which may be
863	863	41 earlier but not later than September 1, 2023, after which a taxpayer's
864	864	42 information concerning returns and remittances for a listed tax may not
865	865	2024 IN 1322—LS 6638/DI 129 21
866	866	1 be disclosed to an individual without a power of attorney under
867	867	2 IC 6-8.1-3-8(a)(2) by providing notice to the affected taxpayers and
868	868	3 previously authorized individuals, including notification published on
869	869	4 the department's website. After the earlier of the date established by the
870	870	5 department or September 1, 2023, the department may not disclose a
871	871	6 taxpayer's information concerning returns and remittances for a listed
872	872	7 tax to an individual unless the individual has a power of attorney under
873	873	8 IC 6-8.1-3-8(a)(2) or the disclosure is otherwise allowed under this
874	874	9 article.
875	875	10 (v) (u) The department may publish a list of persons, corporations,
876	876	11 or other entities that qualify or have qualified for an exemption for
877	877	12 sales tax under IC 6-2.5-5-16, IC 6-2.5-5-25, or IC 6-2.5-5-26, or
878	878	13 otherwise provide information regarding a person's, corporation's, or
879	879	14 entity's exemption status under IC 6-2.5-5-16, IC 6-2.5-5-25, or
880	880	15 IC 6-2.5-5-26. For purposes of this subsection, information that may be
881	881	16 disclosed includes:
882	882	17 (1) any federal identification number or other identification
883	883	18 number for the entity assigned by the department;
884	884	19 (2) any expiration date of an exemption under IC 6-2.5-5-25;
885	885	20 (3) whether any sales tax exemption has expired or has been
886	886	21 revoked by the department; and
887	887	22 (4) any other information reasonably necessary for a recipient of
888	888	23 an exemption certificate to determine if an exemption certificate
889	889	24 is valid.
890	890	2024 IN 1322—LS 6638/DI 129