Indiana 2024 Regular Session

Indiana House Bill HB1363 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. 1363
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: Elimination of sales tax on utility service. Provides a sales
8	8	tax exemption for utility services.
9	9	Effective: July 1, 2024.
10	10	Porter
11	11	January 10, 2024, read first time and referred to Committee on Ways and Means.
12	12	2024 IN 1363—LS 6734/DI 120 Introduced
13	13	Second Regular Session of the 123rd General Assembly (2024)
14	14	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
15	15	Constitution) is being amended, the text of the existing provision will appear in this style type,
16	16	additions will appear in this style type, and deletions will appear in this style type.
17	17	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
18	18	provision adopted), the text of the new provision will appear in this style type. Also, the
19	19	word NEW will appear in that style type in the introductory clause of each SECTION that adds
20	20	a new provision to the Indiana Code or the Indiana Constitution.
21	21	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
22	22	between statutes enacted by the 2023 Regular Session of the General Assembly.
23	23	HOUSE BILL No. 1363
24	24	A BILL FOR AN ACT to amend the Indiana Code concerning
25	25	taxation.
26	26	Be it enacted by the General Assembly of the State of Indiana:
27	27	1 SECTION 1. IC 6-2.5-1-1, AS AMENDED BY P.L.146-2020,
28	28	2 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29	29	3 JULY 1, 2024]: Sec. 1. (a) Except as provided in subsection (b), or (c),
30	30	4 "unitary transaction" includes all items of personal property and
31	31	5 services which are furnished under a single order or agreement and for
32	32	6 which a total combined charge or price is calculated.
33	33	7 (b) "Unitary transaction" does not include a transaction that meets
34	34	8 one (1) of the exceptions in section 11.5(d) of this chapter.
35	35	9 (c) "Unitary transaction" as it applies to the furnishing of public
36	36	10 utility commodities or services means the public utility commodities
37	37	11 and services which are invoiced in a single bill or statement for
38	38	12 payment by the consumer.
39	39	13 SECTION 2. IC 6-2.5-1-5, AS AMENDED BY P.L.199-2021,
40	40	14 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
41	41	15 JULY 1, 2024]: Sec. 5. (a) Except as provided in subsection (b), "gross
42	42	16 retail income" means the total amount of consideration, including cash,
43	43	17 credit, property, and services, for which tangible personal property is
44	44	2024 IN 1363—LS 6734/DI 120 2
45	45	1 sold, leased, or rented, valued in money, whether received in money or
46	46	2 otherwise, without any deduction for:
47	47	3 (1) the seller's cost of the property sold;
48	48	4 (2) the cost of materials used, labor or service cost, interest,
49	49	5 losses, all costs of transportation to the seller, all taxes imposed
50	50	6 on the seller, and any other expense of the seller;
51	51	7 (3) charges by the seller for any services necessary to complete
52	52	8 the sale, other than delivery and installation charges;
53	53	9 (4) delivery charges; or
54	54	10 (5) consideration received by the seller from a third party if:
55	55	11 (A) the seller actually receives consideration from a party
56	56	12 other than the purchaser and the consideration is directly
57	57	13 related to a price reduction or discount on the sale;
58	58	14 (B) the seller has an obligation to pass the price reduction or
59	59	15 discount through to the purchaser;
60	60	16 (C) the amount of the consideration attributable to the sale is
61	61	17 fixed and determinable by the seller at the time of the sale of
62	62	18 the item to the purchaser; and
63	63	19 (D) the price reduction or discount is identified as a third party
64	64	20 price reduction or discount on the invoice received by the
65	65	21 purchaser or on a coupon, certificate, or other documentation
66	66	22 presented by the purchaser.
67	67	23 For purposes of subdivision (4), delivery charges are charges by the
68	68	24 seller for preparation and delivery of the property to a location
69	69	25 designated by the purchaser of property, including but not limited to
70	70	26 transportation, shipping, postage charges that are not separately stated
71	71	27 on the invoice, bill of sale, or similar document, handling, crating, and
72	72	28 packing. Delivery charges do not include postage charges that are
73	73	29 separately stated on the invoice, bill of sale, or similar document.
74	74	30 (b) "Gross retail income" does not include that part of the gross
75	75	31 receipts attributable to:
76	76	32 (1) the value of any tangible personal property received in a like
77	77	33 kind exchange in the retail transaction, if the value of the property
78	78	34 given in exchange is separately stated on the invoice, bill of sale,
79	79	35 or similar document given to the purchaser;
80	80	36 (2) the receipts received in a retail transaction which constitute
81	81	37 interest, finance charges, or insurance premiums on either a
82	82	38 promissory note or an installment sales contract;
83	83	39 (3) discounts, including cash, terms, or coupons that are not
84	84	40 reimbursed by a third party that are allowed by a seller and taken
85	85	41 by a purchaser on a sale;
86	86	42 (4) interest, financing, and carrying charges from credit extended
87	87	2024 IN 1363—LS 6734/DI 120 3
88	88	1 on the sale of personal property if the amount is separately stated
89	89	2 on the invoice, bill of sale, or similar document given to the
90	90	3 purchaser;
91	91	4 (5) any taxes legally imposed directly on the consumer that are
92	92	5 separately stated on the invoice, bill of sale, or similar document
93	93	6 given to the purchaser, including an excise tax imposed under
94	94	7 IC 6-6-15;
95	95	8 (6) installation charges that are separately stated on the invoice,
96	96	9 bill of sale, or similar document given to the purchaser;
97	97	10 (7) telecommunications nonrecurring charges;
98	98	11 (8) postage charges that are separately stated on the invoice, bill
99	99	12 of sale, or similar document; or
100	100	13 (9) charges for serving or delivering food and food ingredients
101	101	14 furnished, prepared, or served for consumption at a location, or on
102	102	15 equipment, provided by the retail merchant, to the extent that the
103	103	16 charges for the serving or delivery are stated separately from the
104	104	17 price of the food and food ingredients when the purchaser pays
105	105	18 the charges.
106	106	19 (c) Notwithstanding subsection (b)(5):
107	107	20 (1) in the case of retail sales of special fuel (as defined in
108	108	21 IC 6-6-2.5-22), the gross retail income is the total sales price of
109	109	22 the special fuel minus the part of that price attributable to tax
110	110	23 imposed under IC 6-6-2.5 or Section 4041 or Section 4081 of the
111	111	24 Internal Revenue Code;
112	112	25 (2) in the case of retail sales of cigarettes (as defined in
113	113	26 IC 6-7-1-2), the gross retail income is the total sales price of the
114	114	27 cigarettes including the tax imposed under IC 6-7-1; and
115	115	28 (3) in the case of retail sales of consumable material (as defined
116	116	29 in IC 6-7-4-2), vapor products (as defined in IC 6-7-4-8), and
117	117	30 closed system cartridges (as defined in IC 6-7-2-0.5) under the
118	118	31 closed system cartridge tax, the gross retail income received from
119	119	32 selling at retail is the total sales price of the consumable material
120	120	33 (as defined in IC 6-7-4-2), vapor products (as defined in
121	121	34 IC 6-7-4-8), and closed system cartridges (as defined in
122	122	35 IC 6-7-2-0.5) including the tax imposed under IC 6-7-4 and
123	123	36 IC 6-7-2-7.5.
124	124	37 (d) Gross retail income is only taxable under this article to the
125	125	38 extent that the income represents:
126	126	39 (1) the price of the property transferred, without the rendition of
127	127	40 any services; and
128	128	41 (2) except as provided in subsection (b), any bona fide charges
129	129	42 which are made for preparation, fabrication, alteration,
130	130	2024 IN 1363—LS 6734/DI 120 4
131	131	1 modification, finishing, completion, delivery, or other service
132	132	2 performed in respect to the property transferred before its transfer
133	133	3 and which are separately stated on the transferor's records. For
134	134	4 purposes of this subdivision, a transfer is considered to have
135	135	5 occurred after the delivery of the property to the purchaser.
136	136	6 (e) A public utility's or a power subsidiary's gross retail income
137	137	7 includes all gross retail income received by the public utility or power
138	138	8 subsidiary, including any minimum charge, flat charge, membership
139	139	9 fee, or any other form of charge or billing.
140	140	10 SECTION 3. IC 6-2.5-4-5 IS REPEALED [EFFECTIVE JULY 1,
141	141	11 2024]. Sec. 5. A power subsidiary or a person engaged as a public
142	142	12 utility is a retail merchant making a retail transaction when the
143	143	13 subsidiary or person furnishes or sells electrical energy, natural or
144	144	14 artificial gas, water, steam, or steam heating service to a person for
145	145	15 commercial or domestic consumption.
146	146	16 SECTION 4. IC 6-2.5-4-6, AS AMENDED BY P.L.84-2011,
147	147	17 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
148	148	18 JULY 1, 2024]: Sec. 6. (a) A person is a retail merchant making a retail
149	149	19 transaction when the person:
150	150	20 (1) furnishes or sells an intrastate telecommunication service; and
151	151	21 (2) receives gross retail income from billings or statements
152	152	22 rendered to customers.
153	153	23 (b) Notwithstanding subsection (a), a person is not a retail merchant
154	154	24 making a retail transaction when:
155	155	25 (1) the person furnishes or sells telecommunication services to
156	156	26 another person described in this section or in section 5 of this
157	157	27 chapter; a power subsidiary or a person engaged as a public
158	158	28 utility that furnishes or sells electrical energy, natural or
159	159	29 artificial gas, water, steam, or steam heating service to a
160	160	30 person for commercial or domestic consumption;
161	161	31 (2) the person furnishes telecommunications services to another
162	162	32 person who is providing prepaid calling services or prepaid
163	163	33 wireless calling services in a retail transaction to customers who
164	164	34 access the services described in section 13 of this chapter;
165	165	35 (3) the person furnishes intrastate mobile telecommunications
166	166	36 service (as defined in IC 6-8.1-15-7) to a customer with a place of
167	167	37 primary use that is not located in Indiana (as determined under
168	168	38 IC 6-8.1-15); or
169	169	39 (4) the person furnishes or sells value added nonvoice data
170	170	40 services in a retail transaction to a customer.
171	171	41 (c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding
172	172	42 subsections (a) and (b), if charges for telecommunication services,
173	173	2024 IN 1363—LS 6734/DI 120 5
174	174	1 ancillary services, Internet access, audio services, or video services that
175	175	2 are not taxable under this article are aggregated with and not separately
176	176	3 stated from charges subject to taxation under this article, the charges
177	177	4 for nontaxable telecommunication services, ancillary services, Internet
178	178	5 access, audio services, or video services are subject to taxation unless
179	179	6 the service provider can reasonably identify the charges not subject to
180	180	7 the tax from the service provider's books and records kept in the regular
181	181	8 course of business.
182	182	9 SECTION 5. IC 6-2.5-5-5.1, AS AMENDED BY P.L.137-2022,
183	183	10 SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
184	184	11 JULY 1, 2024]: Sec. 5.1. (a) As used in this section, "tangible personal
185	185	12 property" includes electricity, gas, water, and steam.
186	186	13 (b) Transactions involving tangible personal property are exempt
187	187	14 from the state gross retail tax if the person acquiring the property
188	188	15 acquires it for direct consumption as a material to be consumed in the
189	189	16 direct production of other tangible personal property in the person's
190	190	17 business of manufacturing, mining, production, processing, repairing,
191	191	18 recycling (as defined in section 45.8 of this chapter), refining, oil
192	192	19 extraction, mineral extraction, irrigation, agriculture, floriculture,
193	193	20 arboriculture, or horticulture. This exemption includes transactions
194	194	21 involving acquisitions of tangible personal property used in
195	195	22 commercial printing.
196	196	23 (c) Transactions involving tangible personal property are exempt
197	197	24 from the state gross retail tax if the person acquiring that property:
198	198	25 (1) acquires it for the person's direct consumption as a material to
199	199	26 be consumed in an industrial processing service; and
200	200	27 (2) is an industrial processor.
201	201	28 (d) Transactions involving tangible personal property are exempt
202	202	29 from the state gross retail tax if the person acquiring the property:
203	203	30 (1) acquires it for the person's direct consumption as a material to
204	204	31 be consumed in:
205	205	32 (A) the direct application of fertilizers, pesticides, fungicides,
206	206	33 seeds, and other tangible personal property; or
207	207	34 (B) the direct extraction, harvesting, or processing of
208	208	35 agricultural commodities;
209	209	36 for consideration; and
210	210	37 (2) is occupationally engaged in providing the services described
211	211	38 in subdivision (1) on property that is:
212	212	39 (A) owned or rented by another person occupationally engaged
213	213	40 in agricultural production; and
214	214	41 (B) used for agricultural production.
215	215	42 (e) Transactions involving electricity, gas, water, and steam
216	216	2024 IN 1363—LS 6734/DI 120 6
217	217	1 delivered through a single meter provided by a public utility are exempt
218	218	2 if the electrical energy, natural or artificial gas, water, steam, or steam
219	219	3 heat is consumed for a purpose exempted pursuant to this section and
220	220	4 the electricity, gas, water, or steam is predominately used by the
221	221	5 purchaser for one (1) or more of the purposes exempted by this section.
222	222	6 SECTION 6. IC 6-2.5-5-8.5, AS AMENDED BY P.L.194-2023,
223	223	7 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
224	224	8 JULY 1, 2024]: Sec. 8.5. Transactions are exempt from the state gross
225	225	9 retail tax when
226	226	10 (1) a power subsidiary or person provides, installs, constructs,
227	227	11 services, or removes tangible personal property which is used in
228	228	12 connection with the furnishing of the services or commodities
229	229	13 listed in IC 6-2.5-4-5; electrical energy, natural or artificial
230	230	14 gas, water, steam, or steam heating service.
231	231	15 (2) a power subsidiary or person sells the services or commodities
232	232	16 listed in IC 6-2.5-4-5 to another public utility or power subsidiary
233	233	17 or a person described in IC 6-2.5-4-6; or
234	234	18 (3) a power subsidiary or person sells the services or commodities
235	235	19 listed in IC 6-2.5-4-5 and all of the following conditions are
236	236	20 satisfied:
237	237	21 (A) The services or commodities are sold to a business that:
238	238	22 (i) relocates all or part of its operations to a facility; or
239	239	23 (ii) expands all or part of its operations in a facility;
240	240	24 located in a military base (as defined in IC 36-7-30-1(c)), a
241	241	25 military base reuse area established under IC 36-7-14.5-12.5
242	242	26 that is or formerly was a military base (as defined in
243	243	27 IC 36-7-30-1(c)), or a qualified military base enhancement
244	244	28 area established under IC 36-7-34.
245	245	29 (B) The business uses the services or commodities in the
246	246	30 facility described in clause (A) not later than five (5) years
247	247	31 after the operations that relocated to the facility, or expanded
248	248	32 in the facility, commence.
249	249	33 (C) The sales of the services or commodities are separately
250	250	34 metered for use by the relocated or expanded operations.
251	251	35 (D) In the case of a business that uses the services or
252	252	36 commodities in a qualified military base enhancement area
253	253	37 established under IC 36-7-34-4(1), the business must satisfy at
254	254	38 least one (1) of the following criteria:
255	255	39 (i) The business is a participant in the technology transfer
256	256	40 program conducted by the qualified military base (as defined
257	257	41 in IC 36-7-34-3).
258	258	42 (ii) The business is a United States Department of Defense
259	259	2024 IN 1363—LS 6734/DI 120 7
260	260	1 contractor.
261	261	2 (iii) The business and the qualified military base have a
262	262	3 mutually beneficial relationship evidenced by a
263	263	4 memorandum of understanding between the business and
264	264	5 the United States Department of Defense.
265	265	6 (E) In the case of a business that uses the services and
266	266	7 commodities in a qualified military base enhancement area
267	267	8 established under IC 36-7-34-4(2), the business must satisfy at
268	268	9 least one (1) of the following criteria:
269	269	10 (i) The business is a participant in the technology transfer
270	270	11 program conducted by the qualified military base (as defined
271	271	12 in IC 36-7-34-3).
272	272	13 (ii) The business and the qualified miliary base have a
273	273	14 mutually beneficial relationship evidenced by a
274	274	15 memorandum of understanding between the business and
275	275	16 the qualified military base (as defined in IC 36-7-34-3).
276	276	17 However, this subdivision does not apply to a business that
277	277	18 substantially reduces or ceases its operations at another location
278	278	19 in Indiana in order to relocate its operations in an area described
279	279	20 in this subdivision, unless the department determines that the
280	280	21 business had existing operations in the area described in this
281	281	22 subdivision and that the operations relocated to the area are an
282	282	23 expansion of the business's operations in the area.
283	283	24 SECTION 7. IC 6-2.5-5-10, AS AMENDED BY P.L.137-2022,
284	284	25 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
285	285	26 JULY 1, 2024]: Sec. 10. Transactions involving tangible personal
286	286	27 property are exempt from the state gross retail tax, if:
287	287	28 (1) the property is classified as production plant or power
288	288	29 production expenses, according to the uniform system of accounts
289	289	30 which was adopted and prescribed for the utility by the Indiana
290	290	31 utility regulatory commission; and
291	291	32 (2) the person acquiring the property is:
292	292	33 (A) a public utility that furnishes or sells electrical energy,
293	293	34 steam, or steam heat; in a retail transaction described in
294	294	35 IC 6-2.5-4-5; or
295	295	36 (B) a power subsidiary (as defined in IC 6-2.5-1-22.5) that
296	296	37 furnishes or sells electrical energy, steam, or steam heat to a
297	297	38 public utility described in clause (A).
298	298	39 SECTION 8. IC 6-2.5-5-11 IS AMENDED TO READ AS
299	299	40 FOLLOWS [EFFECTIVE JULY 1, 2024]: Sec. 11. Transactions
300	300	41 involving tangible personal property are exempt from the state gross
301	301	42 retail tax, if:
302	302	2024 IN 1363—LS 6734/DI 120 8
303	303	1 (1) the property is classified as production plant, storage plant,
304	304	2 production expenses, or underground storage expenses according
305	305	3 to the uniform system of accounts, which was adopted and
306	306	4 prescribed for the utility by the Indiana utility regulatory
307	307	5 commission; and
308	308	6 (2) the person acquiring the property is a public utility that
309	309	7 furnishes or sells natural or artificial gas. in a retail transaction
310	310	8 described in IC 6-2.5-4-5.
311	311	9 SECTION 9. IC 6-2.5-5-12, AS AMENDED BY P.L.88-2007,
312	312	10 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
313	313	11 JULY 1, 2024]: Sec. 12. Transactions involving tangible personal
314	314	12 property are exempt from the state gross retail tax if:
315	315	13 (1) the property is classified as source of supply plant and
316	316	14 expenses, the pumping plant and expenses, or water treatment
317	317	15 plant and expenses according to the uniform system of accounts
318	318	16 which was adopted and prescribed for the utility by the Indiana
319	319	17 utility regulatory commission; and
320	320	18 (2) the person acquiring the property is a public utility that
321	321	19 furnishes or sells water. in a retail transaction described in
322	322	20 IC 6-2.5-4-5.
323	323	21 SECTION 10. IC 6-2.5-5-16, AS AMENDED BY P.L.293-2013(ts),
324	324	22 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
325	325	23 JULY 1, 2024]: Sec. 16. Transactions involving tangible personal
326	326	24 property and accommodations public utility commodities, and public
327	327	25 utility service are exempt from the state gross retail tax, if the person
328	328	26 acquiring the property or accommodations: commodities, or service:
329	329	27 (1) is the state of Indiana, an agency or instrumentality of the
330	330	28 state, a political subdivision of the state, or an agency or
331	331	29 instrumentality of a political subdivision of the state, including a
332	332	30 county solid waste management district or a joint solid waste
333	333	31 management district established under IC 13-21 or IC 13-9.5-2
334	334	32 (before its repeal); and
335	335	33 (2) predominantly uses the property, accommodations,
336	336	34 commodities, or service to perform its governmental functions.
337	337	35 SECTION 11. IC 6-2.5-5-45.8, AS AMENDED BY P.L.242-2015,
338	338	36 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
339	339	37 JULY 1, 2024]: Sec. 45.8. (a) For purposes of this section IC 6-2.5-4-5,
340	340	38 and section 30 of this chapter, the following definitions apply:
341	341	39 (1) "Recycling" means the processing of recycling materials and
342	342	40 other tangible personal property into a product for sale if the
343	343	41 product is predominantly composed of recycling materials. The
344	344	42 term does not include the following:
345	345	2024 IN 1363—LS 6734/DI 120 9
346	346	1 (A) The demolition of improvements to real estate.
347	347	2 (B) The processing of tangible personal property primarily for
348	348	3 disposal in a licensed solid waste disposal facility rather than
349	349	4 for sale.
350	350	5 (C) The collection of recycling materials.
351	351	6 (2) "Recycling materials" means tangible personal property,
352	352	7 including metal, paper, glass, plastic, textile, or rubber, that:
353	353	8 (A) is considered "scrap" by industry standards or has no more
354	354	9 than scrap value;
355	355	10 (B) is a byproduct of another person's manufacturing or
356	356	11 production process;
357	357	12 (C) was previously manufactured or incorporated into a
358	358	13 product;
359	359	14 (D) would otherwise reasonably be expected to be destined for
360	360	15 disposal in a licensed solid waste disposal facility; or
361	361	16 (E) has been removed or diverted from the solid waste stream
362	362	17 for sale, use, or reuse as raw materials, regardless of whether
363	363	18 or not the materials require subsequent processing or
364	364	19 separation from each other.
365	365	20 (3) "Processing of recycling materials" means:
366	366	21 (A) receiving recycling materials and other tangible personal
367	367	22 property; and
368	368	23 (B) creating a product for sale by changing the original form,
369	369	24 use, or composition of the property (whether manually,
370	370	25 mechanically, chemically, or otherwise) through weighing,
371	371	26 sorting, grading, separating, shredding, crushing, compacting,
372	372	27 breaking, cutting, baling, shearing, torching, wire-stripping, or
373	373	28 other means.
374	374	29 (4) "Occupationally engaged in the business of recycling" means
375	375	30 to engage in recycling with the intention of doing so at a profit.
376	376	31 (5) "Recycling cart" means a manually propelled container with
377	377	32 a capacity of not more than one hundred (100) gallons of
378	378	33 recycling materials.
379	379	34 (b) Transactions involving recycling materials and other tangible
380	380	35 personal property are exempt from the state gross retail tax if:
381	381	36 (1) the person acquiring that property acquires it for the person's
382	382	37 direct use in the processing of recycling materials; and
383	383	38 (2) the person acquiring that property is occupationally engaged
384	384	39 in the business of recycling.
385	385	40 (c) Notwithstanding subsection (a)(1)(C), transactions involving a
386	386	41 recycling cart are exempt from the state gross retail tax if the person
387	387	42 acquiring the recycling cart is occupationally engaged in the business
388	388	2024 IN 1363—LS 6734/DI 120 10
389	389	1 of recycling.
390	390	2 SECTION 12. IC 6-2.5-5-58 IS ADDED TO THE INDIANA CODE
391	391	3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
392	392	4 1, 2024]: Sec. 58. (a) As used in this section, "utility service" means
393	393	5 the provision of any of the following to consumers:
394	394	6 (1) Electrical energy.
395	395	7 (2) Natural gas, either mixed with another substance or pure,
396	396	8 used for heat, light, cooling, or power.
397	397	9 (3) Water.
398	398	10 (4) Steam.
399	399	11 The term includes utility services provided by a power subsidiary
400	400	12 or public utility.
401	401	13 (b) Transactions involving the sale of utility services are exempt
402	402	14 from the state gross retail tax.
403	403	15 SECTION 13. IC 6-2.5-6-10, AS AMENDED BY P.L.218-2017,
404	404	16 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
405	405	17 JULY 1, 2024]: Sec. 10. (a) In order to compensate retail merchants
406	406	18 and those required to remit gasoline use tax for collecting and timely
407	407	19 remitting the state gross retail tax, the state use tax, and the gasoline
408	408	20 use tax, every retail merchant or person required to remit the gasoline
409	409	21 use tax, except as provided in subsection (c), is entitled to deduct and
410	410	22 retain from the amount of those taxes otherwise required to be remitted
411	411	23 under IC 6-2.5-3.5 or under this chapter, if timely remitted, a retail
412	412	24 merchant's collection allowance.
413	413	25 (b) The allowance equals a percentage of the retail merchant's state
414	414	26 gross retail and use tax or the person's gasoline use tax liability accrued
415	415	27 during a calendar year, specified as follows:
416	416	28 (1) Seventy-three hundredths percent (0.73%), if the retail
417	417	29 merchant's state gross retail and use tax or gasoline use tax
418	418	30 liability accrued during the state fiscal year ending on June 30 of
419	419	31 the immediately preceding calendar year did not exceed sixty
420	420	32 thousand dollars ($60,000).
421	421	33 (2) Fifty-three hundredths percent (0.53%), if the retail merchant's
422	422	34 state gross retail and use tax or gasoline use tax liability accrued
423	423	35 during the state fiscal year ending on June 30 of the immediately
424	424	36 preceding calendar year:
425	425	37 (A) was greater than sixty thousand dollars ($60,000); and
426	426	38 (B) did not exceed six hundred thousand dollars ($600,000).
427	427	39 (3) Twenty-six hundredths percent (0.26%), if the retail
428	428	40 merchant's state gross retail and use tax liability or the person's
429	429	41 gasoline use tax accrued during the state fiscal year ending on
430	430	42 June 30 of the immediately preceding calendar year was greater
431	431	2024 IN 1363—LS 6734/DI 120 11
432	432	1 than six hundred thousand dollars ($600,000).
433	433	2 (c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not
434	434	3 entitled to the allowance provided by this section. A retail merchant is
435	435	4 not entitled to the allowance provided by this section with respect to
436	436	5 gasoline use taxes imposed by IC 6-2.5-3.5.
437	437	6 SECTION 14. IC 6-2.5-8-1, AS AMENDED BY P.L.165-2021,
438	438	7 SECTION 70, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
439	439	8 JULY 1, 2024]: Sec. 1. (a) A retail merchant may not make a retail
440	440	9 transaction in Indiana, unless the retail merchant has applied for a
441	441	10 registered retail merchant's certificate.
442	442	11 (b) A retail merchant may obtain a registered retail merchant's
443	443	12 certificate by filing an application with the department and paying a
444	444	13 registration fee of twenty-five dollars ($25) for each place of business
445	445	14 listed on the application. The retail merchant shall also provide such
446	446	15 security for payment of the tax as the department may require under
447	447	16 IC 6-2.5-6-12.
448	448	17 (c) The retail merchant shall list on the application the location
449	449	18 (including the township) of each place of business where the retail
450	450	19 merchant makes retail transactions. However, if the retail merchant
451	451	20 does not have a fixed place of business, the retail merchant shall list the
452	452	21 retail merchant's residence as the retail merchant's place of business. In
453	453	22 addition, a public utility may list only its principal Indiana office as its
454	454	23 place of business for sales of public utility commodities or service, but
455	455	24 the utility must also list on the application the places of business where
456	456	25 it makes retail transactions other than sales of public utility
457	457	26 commodities or service.
458	458	27 (d) Upon receiving a proper application, the correct fee, and the
459	459	28 security for payment, if required, the department shall issue to the retail
460	460	29 merchant a separate registered retail merchant's certificate for each
461	461	30 place of business listed on the application. Each certificate shall bear
462	462	31 a serial number and the location of the place of business for which it is
463	463	32 issued.
464	464	33 (e) The department may deny an application for a registered retail
465	465	34 merchant's certificate if the applicant's business is operated, managed,
466	466	35 or otherwise controlled by or affiliated with a person, including a
467	467	36 relative, family member, responsible officer, or owner, who the
468	468	37 department has determined:
469	469	38 (1) failed to:
470	470	39 (A) file all tax returns or information reports with the
471	471	40 department for listed taxes; or
472	472	41 (B) pay all taxes, penalties, and interest to the department for
473	473	42 listed taxes; and
474	474	2024 IN 1363—LS 6734/DI 120 12
475	475	1 (2) the business of the person who has failed to file all tax returns
476	476	2 or information reports under subdivision (1)(A) or who has failed
477	477	3 to pay all taxes, penalties, and interest under subdivision (1)(B)
478	478	4 is substantially similar to the business of the applicant.
479	479	5 (f) If a retail merchant intends to make retail transactions during a
480	480	6 calendar year at a new Indiana place of business, the retail merchant
481	481	7 must file a supplemental application and pay the fee for that place of
482	482	8 business.
483	483	9 (g) Except as provided in subsection (i), a registered retail
484	484	10 merchant's certificate is valid for two (2) years after the date the
485	485	11 registered retail merchant's certificate is originally issued or renewed.
486	486	12 If the retail merchant has filed all returns and remitted all taxes the
487	487	13 retail merchant is currently obligated to file or remit, the department
488	488	14 shall renew the registered retail merchant's certificate within thirty (30)
489	489	15 days after the expiration date, at no cost to the retail merchant. Before
490	490	16 issuing or renewing the registered retail merchant certification, the
491	491	17 department may require the following to be provided:
492	492	18 (1) The names and addresses of the retail merchant's principal
493	493	19 employees, agents, or representatives who engage in Indiana in
494	494	20 the solicitation or negotiation of the retail transaction.
495	495	21 (2) The location of all of the retail merchant's places of business
496	496	22 in Indiana, including offices and distribution houses.
497	497	23 (3) Any other information that the department requests.
498	498	24 (h) The department may not renew a registered retail merchant
499	499	25 certificate of a retail merchant who is delinquent in remitting
500	500	26 withholding taxes required to be remitted under IC 6-3-4, the electronic
501	501	27 cigarette tax under IC 6-7-4, or sales or use tax. The department, at
502	502	28 least sixty (60) days before the date on which a retail merchant's
503	503	29 registered retail merchant's certificate expires, shall notify a retail
504	504	30 merchant who is delinquent in remitting withholding taxes required to
505	505	31 be remitted under IC 6-3-4, the electronic cigarette tax under IC 6-7-4,
506	506	32 or sales or use tax that the department will not renew the retail
507	507	33 merchant's registered retail merchant's certificate.
508	508	34 (i) If:
509	509	35 (1) a retail merchant has been notified by the department that the
510	510	36 retail merchant is delinquent in remitting withholding taxes or
511	511	37 sales or use tax in accordance with subsection (h); and
512	512	38 (2) the retail merchant pays the outstanding liability before the
513	513	39 expiration of the retail merchant's registered retail merchant's
514	514	40 certificate;
515	515	41 the department shall renew the retail merchant's registered retail
516	516	42 merchant's certificate for one (1) year.
517	517	2024 IN 1363—LS 6734/DI 120 13
518	518	1 (j) The department may permit an out-of-state retail merchant to
519	519	2 collect the gross retail tax in instances where the retail merchant has
520	520	3 not met the thresholds in IC 6-2.5-2-1(d). However, before the
521	521	4 out-of-state retail merchant may collect the tax, the out-of-state retail
522	522	5 merchant must obtain a registered retail merchant's certificate in the
523	523	6 manner provided by this section. Upon receiving the certificate, the
524	524	7 out-of-state retail merchant becomes subject to the same conditions and
525	525	8 duties as an Indiana retail merchant and must then collect the gross
526	526	9 retail tax due on all retail transactions that the out-of-state retail
527	527	10 merchant knows are sourced to Indiana pursuant to IC 6-2.5-13-1.
528	528	11 (k) Except as provided in subsection (l), the department shall submit
529	529	12 to the township assessor, or the county assessor if there is no township
530	530	13 assessor for the township, before January 15 of each year:
531	531	14 (1) the name of each retail merchant that has newly obtained a
532	532	15 registered retail merchant's certificate during the preceding year
533	533	16 for a place of business located in the township or county;
534	534	17 (2) the address of each place of business of the taxpayer in the
535	535	18 township or county described in subdivision (1);
536	536	19 (3) the name of each retail merchant that:
537	537	20 (A) held a registered retail merchant's certificate at any time
538	538	21 during the preceding year for a place of business located in the
539	539	22 township or county; and
540	540	23 (B) had ceased to hold the registered retail merchant's
541	541	24 certificate at the end of the preceding year for the place of
542	542	25 business; and
543	543	26 (4) the address of each place of business described in subdivision
544	544	27 (3).
545	545	28 (l) If the duties of the township assessor have been transferred to the
546	546	29 county assessor as described in IC 6-1.1-1-24, the department shall
547	547	30 submit the information listed in subsection (k) to the county assessor.
548	548	31 SECTION 15. IC 6-2.5-8-8, AS AMENDED BY P.L.137-2022,
549	549	32 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
550	550	33 JULY 1, 2024]: Sec. 8. (a) A person, authorized under subsection (b),
551	551	34 who makes a purchase in a transaction which is exempt from the state
552	552	35 gross retail and use taxes, may issue an exemption certificate to the
553	553	36 seller instead of paying the tax. Except as provided in subsection (c),
554	554	37 the person shall issue the certificate on forms and in the manner
555	555	38 prescribed by the department on the department's Internet web site.
556	556	39 website. A seller accepting a proper exemption certificate under this
557	557	40 section has no duty to collect or remit the state gross retail or use tax on
558	558	41 that purchase.
559	559	42 (b) The following are the only persons authorized to issue
560	560	2024 IN 1363—LS 6734/DI 120 14
561	561	1 exemption certificates:
562	562	2 (1) Retail merchants, wholesalers, and manufacturers, who are
563	563	3 registered with the department under this chapter.
564	564	4 (2) Persons who are exempt from the state gross retail tax under
565	565	5 IC 6-2.5-4-5 and who receive an exemption certificate from the
566	566	6 department.
567	567	7 (3) (2) Other persons who are exempt from the state gross retail
568	568	8 tax with respect to any part of their purchases.
569	569	9 (c) Organizations that are exempt from the state gross retail tax
570	570	10 under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and that are
571	571	11 registered with the department pursuant to IC 6-2.5-5-25(c) shall be
572	572	12 electronically issued an exemption certificate by the department.
573	573	13 (d) The department may also allow a person to issue a blanket
574	574	14 exemption certificate to cover exempt purchases over a stated period
575	575	15 of time. The department may impose conditions on the use of the
576	576	16 blanket exemption certificate and restrictions on the kind or category
577	577	17 of purchases that are exempt.
578	578	18 (e) A seller that accepts an incomplete exemption certificate under
579	579	19 subsection (a) is not relieved of the duty to collect gross retail or use
580	580	20 tax on the sale unless the seller obtains:
581	581	21 (1) a fully completed exemption certificate; or
582	582	22 (2) the relevant data to complete the exemption certificate;
583	583	23 within ninety (90) days after the sale.
584	584	24 (f) If a seller has accepted an incomplete exemption certificate
585	585	25 under subsection (a) and the department requests that the seller
586	586	26 substantiate the exemption, within one hundred twenty (120) days after
587	587	27 the department makes the request the seller shall:
588	588	28 (1) obtain a fully completed exemption certificate; or
589	589	29 (2) prove by other means that the transaction was not subject to
590	590	30 state gross retail or use tax.
591	591	31 (g) A power subsidiary (as defined in IC 6-2.5-1-22.5) or a person
592	592	32 selling the services or commodities listed in IC 6-2.5-4-5 who accepts
593	593	33 an exemption certificate issued by the department to a person who is
594	594	34 exempt from the state gross retail tax under IC 6-2.5-4-5 is relieved
595	595	35 from the duty to collect state gross retail or use tax on the sale of the
596	596	36 services or commodities listed in IC 6-2.5-4-5 until notified by the
597	597	37 department that the exemption certificate has expired or has been
598	598	38 revoked. If the department notifies a power subsidiary or a person
599	599	39 selling the services or commodities listed in IC 6-2.5-4-5 that a person's
600	600	40 exemption certificate has expired or has been revoked, the power
601	601	41 subsidiary or person selling the services or commodities listed in
602	602	42 IC 6-2.5-4-5 shall begin collecting state gross retail tax on the sale of
603	603	2024 IN 1363—LS 6734/DI 120 15
604	604	1 the services or commodities listed in IC 6-2.5-4-5 to the person whose
605	605	2 exemption certificate has expired or been revoked not later than thirty
606	606	3 (30) days after the date of the department's notice. An exemption
607	607	4 certificate issued by the department to a person who is exempt from the
608	608	5 state gross retail tax under IC 6-2.5-4-5 remains valid for that person
609	609	6 regardless of any subsequent one (1) for one (1) meter number changes
610	610	7 with respect to that person that are required, made, or initiated by a
611	611	8 power subsidiary or a person selling the services or commodities listed
612	612	9 in IC 6-2.5-4-5, unless the department revokes the exemption
613	613	10 certificate. Within thirty (30) days after the final day of each calendar
614	614	11 year quarter, a power subsidiary or a person selling the services or
615	615	12 commodities listed in IC 6-2.5-4-5 shall report to the department any
616	616	13 meter number changes made during the immediately preceding
617	617	14 calendar year quarter and distinguish between the one (1) for one (1)
618	618	15 meter changes and the one (1) for multiple meter changes made during
619	619	16 the calendar year quarter. A power subsidiary or a person selling the
620	620	17 services or commodities listed in IC 6-2.5-4-5 shall maintain records
621	621	18 sufficient to document each one (1) to one (1) meter change. A person
622	622	19 may request the department to reissue an exemption certificate with a
623	623	20 new meter number in the event of a one (1) to one (1) meter change.
624	624	21 Except for a person to whom a blanket utility exemption applies, any
625	625	22 meter number changes not involving a one (1) to one (1) relationship
626	626	23 will no longer be exempt and will require the person to submit a new
627	627	24 utility exemption application for the new meters. Until an application
628	628	25 for a new meter is approved, the new meter is subject to the state gross
629	629	26 retail tax and the power subsidiary or the person selling the services or
630	630	27 commodities listed in IC 6-2.5-4-5 is required to collect the state gross
631	631	28 retail tax from the date of the meter change.
632	632	29 SECTION 16. IC 6-2.5-15-14, AS ADDED BY P.L.256-2019,
633	633	30 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
634	634	31 JULY 1, 2024]: Sec. 14. (a) A qualified data center user that holds an
635	635	32 interest in a qualified data center may apply to the corporation for a
636	636	33 specific transaction award certificate to make purchases other than the
637	637	34 purchase of utilities described in IC 6-2.5-4-5, that are exempt under
638	638	35 this chapter. The request must be on a form prescribed by the
639	639	36 corporation.
640	640	37 (b) The corporation has exclusive authority over issues related to
641	641	38 issuing a specific transaction award certificate.
642	642	39 (c) If the corporation issues a specific transaction award certificate
643	643	40 under this chapter, the certificate must state that the facility is a
644	644	41 qualified data center.
645	645	42 (d) A specific transaction award certificate issued by the corporation
646	646	2024 IN 1363—LS 6734/DI 120 16
647	647	1 shall expire not later than:
648	648	2 (A) twenty-five (25) years after the date of issuance; or
649	649	3 (B) fifty (50) years after the date of issuance if the qualified
650	650	4 investment is seven hundred fifty million dollars ($750,000,000)
651	651	5 or greater.
652	652	6 SECTION 17. IC 6-2.5-15-17, AS ADDED BY P.L.256-2019,
653	653	7 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
654	654	8 JULY 1, 2024]: Sec. 17. A qualified data center user is not entitled to
655	655	9 the exemption provided by section 16 of this chapter unless the
656	656	10 qualified data center user provides the seller with an exemption
657	657	11 certificate on a form prescribed by the department and a copy of the
658	658	12 specific transaction award certificate issued by the corporation. In the
659	659	13 case of utilities described in IC 6-2.5-4-5, the qualified data center user
660	660	14 may issue an exemption certificate on a form prescribed by the
661	661	15 department and a copy of the specific transaction award certificate
662	662	16 issued by the corporation to cover all utility purchases from that seller.
663	663	17 However, for the corporation to issue a specific transaction award
664	664	18 certificate for utilities described in IC 6-2.5-4-5, the qualified data
665	665	19 center user must agree to report and remit use tax under this article to
666	666	20 the department on the part of the utility purchases used for
667	667	21 administration of the facility.
668	668	22 SECTION 18. IC 6-8.1-7-1, AS AMENDED BY P.L.194-2023,
669	669	23 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
670	670	24 JULY 1, 2024]: Sec. 1. (a) This subsection does not apply to the
671	671	25 disclosure of information concerning a conviction on a tax evasion
672	672	26 charge. Unless in accordance with a judicial order or as otherwise
673	673	27 provided in this chapter, the department, its employees, former
674	674	28 employees, counsel, agents, or any other person may not divulge the
675	675	29 amount of tax paid by any taxpayer, terms of a settlement agreement
676	676	30 executed between a taxpayer and the department, investigation records,
677	677	31 investigation reports, or any other information disclosed by the reports
678	678	32 filed under the provisions of the law relating to any of the listed taxes,
679	679	33 including required information derived from a federal return, except to
680	680	34 any of the following when it is agreed that the information is to be
681	681	35 confidential and to be used solely for official purposes:
682	682	36 (1) Members and employees of the department.
683	683	37 (2) The governor.
684	684	38 (3) A member of the general assembly or an employee of the
685	685	39 house of representatives or the senate when acting on behalf of a
686	686	40 taxpayer located in the member's legislative district who has
687	687	41 provided sufficient information to the member or employee for
688	688	42 the department to determine that the member or employee is
689	689	2024 IN 1363—LS 6734/DI 120 17
690	690	1 acting on behalf of the taxpayer.
691	691	2 (4) An employee of the legislative services agency to carry out the
692	692	3 responsibilities of the legislative services agency under
693	693	4 IC 2-5-1.1-7 or another law.
694	694	5 (5) The attorney general or any other legal representative of the
695	695	6 state in any action in respect to the amount of tax due under the
696	696	7 provisions of the law relating to any of the listed taxes.
697	697	8 (6) Any authorized officers of the United States.
698	698	9 (b) The information described in subsection (a) may be revealed
699	699	10 upon the receipt of a certified request of any designated officer of the
700	700	11 state tax department of any other state, district, territory, or possession
701	701	12 of the United States when:
702	702	13 (1) the state, district, territory, or possession permits the exchange
703	703	14 of like information with the taxing officials of the state; and
704	704	15 (2) it is agreed that the information is to be confidential and to be
705	705	16 used solely for tax collection purposes.
706	706	17 (c) The information described in subsection (a) relating to a person
707	707	18 on public welfare or a person who has made application for public
708	708	19 welfare may be revealed to the director of the division of family
709	709	20 resources, and to any director of a county office of the division of
710	710	21 family resources located in Indiana, upon receipt of a written request
711	711	22 from either director for the information. The information shall be
712	712	23 treated as confidential by the directors. In addition, the information
713	713	24 described in subsection (a) relating to a person who has been
714	714	25 designated as an absent parent by the state Title IV-D agency shall be
715	715	26 made available to the state Title IV-D agency upon request. The
716	716	27 information shall be subject to the information safeguarding provisions
717	717	28 of the state and federal Title IV-D programs.
718	718	29 (d) The name, address, Social Security number, and place of
719	719	30 employment relating to any individual who is delinquent in paying
720	720	31 educational loans owed to a postsecondary educational institution may
721	721	32 be revealed to that institution if it provides proof to the department that
722	722	33 the individual is delinquent in paying for educational loans. This
723	723	34 information shall be provided free of charge to approved postsecondary
724	724	35 educational institutions (as defined by IC 21-7-13-6(a)). The
725	725	36 department shall establish fees that all other institutions must pay to the
726	726	37 department to obtain information under this subsection. However, these
727	727	38 fees may not exceed the department's administrative costs in providing
728	728	39 the information to the institution.
729	729	40 (e) The information described in subsection (a) relating to reports
730	730	41 submitted under IC 6-6-1.1-502 concerning the number of gallons of
731	731	42 gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
732	732	2024 IN 1363—LS 6734/DI 120 18
733	733	1 gallons of special fuel sold by a supplier and the number of gallons of
734	734	2 special fuel exported by a licensed exporter or imported by a licensed
735	735	3 transporter may be released by the commissioner upon receipt of a
736	736	4 written request for the information.
737	737	5 (f) The information described in subsection (a) may be revealed
738	738	6 upon the receipt of a written request from the administrative head of a
739	739	7 state agency of Indiana when:
740	740	8 (1) the state agency shows an official need for the information;
741	741	9 and
742	742	10 (2) the administrative head of the state agency agrees that any
743	743	11 information released will be kept confidential and will be used
744	744	12 solely for official purposes.
745	745	13 (g) The information described in subsection (a) may be revealed
746	746	14 upon the receipt of a written request from the chief law enforcement
747	747	15 officer of a state or local law enforcement agency in Indiana when it is
748	748	16 agreed that the information is to be confidential and to be used solely
749	749	17 for official purposes.
750	750	18 (h) The name and address of retail merchants, including township,
751	751	19 as specified in IC 6-2.5-8-1(k) may be released solely for tax collection
752	752	20 purposes to township assessors and county assessors.
753	753	21 (i) The department shall notify the appropriate innkeeper's tax
754	754	22 board, bureau, or commission that a taxpayer is delinquent in remitting
755	755	23 innkeepers' taxes under IC 6-9.
756	756	24 (j) All information relating to the delinquency or evasion of the
757	757	25 vehicle excise tax may be disclosed to the bureau of motor vehicles in
758	758	26 Indiana and may be disclosed to another state, if the information is
759	759	27 disclosed for the purpose of the enforcement and collection of the taxes
760	760	28 imposed by IC 6-6-5.
761	761	29 (k) All information relating to the delinquency or evasion of
762	762	30 commercial vehicle excise taxes payable to the bureau of motor
763	763	31 vehicles in Indiana may be disclosed to the bureau and may be
764	764	32 disclosed to another state, if the information is disclosed for the
765	765	33 purpose of the enforcement and collection of the taxes imposed by
766	766	34 IC 6-6-5.5.
767	767	35 (l) All information relating to the delinquency or evasion of
768	768	36 commercial vehicle excise taxes payable under the International
769	769	37 Registration Plan may be disclosed to another state, if the information
770	770	38 is disclosed for the purpose of the enforcement and collection of the
771	771	39 taxes imposed by IC 6-6-5.5.
772	772	40 (m) All information relating to the delinquency or evasion of the
773	773	41 excise taxes imposed on recreational vehicles and truck campers that
774	774	42 are payable to the bureau of motor vehicles in Indiana may be disclosed
775	775	2024 IN 1363—LS 6734/DI 120 19
776	776	1 to the bureau and may be disclosed to another state if the information
777	777	2 is disclosed for the purpose of the enforcement and collection of the
778	778	3 taxes imposed by IC 6-6-5.1.
779	779	4 (n) This section does not apply to:
780	780	5 (1) the beer excise tax, including brand and packaged type (IC
781	781	6 7.1-4-2);
782	782	7 (2) the liquor excise tax (IC 7.1-4-3);
783	783	8 (3) the wine excise tax (IC 7.1-4-4);
784	784	9 (4) the hard cider excise tax (IC 7.1-4-4.5);
785	785	10 (5) the vehicle excise tax (IC 6-6-5);
786	786	11 (6) the commercial vehicle excise tax (IC 6-6-5.5); and
787	787	12 (7) the fees under IC 13-23.
788	788	13 (o) The name and business address of retail merchants within each
789	789	14 county that sell tobacco products may be released to the division of
790	790	15 mental health and addiction and the alcohol and tobacco commission
791	791	16 solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
792	792	17 (p) The name and business address of a person licensed by the
793	793	18 department under IC 6-6 or IC 6-7, or issued a registered retail
794	794	19 merchant's certificate under IC 6-2.5, may be released for the purpose
795	795	20 of reporting the status of the person's license or certificate.
796	796	21 (q) The department may release information concerning total
797	797	22 incremental tax amounts under:
798	798	23 (1) IC 5-28-26;
799	799	24 (2) IC 36-7-13;
800	800	25 (3) IC 36-7-26;
801	801	26 (4) IC 36-7-27;
802	802	27 (5) IC 36-7-31;
803	803	28 (6) IC 36-7-31.3; or
804	804	29 (7) any other statute providing for the calculation of incremental
805	805	30 state taxes that will be distributed to or retained by a political
806	806	31 subdivision or other entity;
807	807	32 to the fiscal officer of the political subdivision or other entity that
808	808	33 established the district or area from which the incremental taxes were
809	809	34 received if that fiscal officer enters into an agreement with the
810	810	35 department specifying that the political subdivision or other entity will
811	811	36 use the information solely for official purposes.
812	812	37 (r) The department may release the information as required in
813	813	38 IC 6-8.1-3-7.1 concerning:
814	814	39 (1) an innkeeper's tax, a food and beverage tax, or an admissions
815	815	40 tax under IC 6-9;
816	816	41 (2) the supplemental auto rental excise tax under IC 6-6-9.7; and
817	817	42 (3) the covered taxes allocated to a professional sports
818	818	2024 IN 1363—LS 6734/DI 120 20
819	819	1 development area fund, sports and convention facilities operating
820	820	2 fund, or other fund under IC 36-7-31 and IC 36-7-31.3.
821	821	3 (s) Information concerning state gross retail tax exemption
822	822	4 certificates that relate to a person who is exempt from the state gross
823	823	5 retail tax under IC 6-2.5-4-5 may be disclosed to a power subsidiary (as
824	824	6 defined in IC 6-2.5-1-22.5) or a person selling the services or
825	825	7 commodities listed in IC 6-2.5-4-5 for the purpose of enforcing and
826	826	8 collecting the state gross retail and use taxes under IC 6-2.5.
827	827	9 (t) (s) The department may release a statement of tax withholding
828	828	10 or other tax information statement provided on behalf of a taxpayer to
829	829	11 the department to:
830	830	12 (1) the taxpayer on whose behalf the tax withholding or other tax
831	831	13 information statement was provided to the department;
832	832	14 (2) the taxpayer's spouse, if:
833	833	15 (A) the taxpayer is deceased or incapacitated; and
834	834	16 (B) the taxpayer's spouse is filing a joint income tax return
835	835	17 with the taxpayer; or
836	836	18 (3) an administrator, executor, trustee, or other fiduciary acting on
837	837	19 behalf of the taxpayer if the taxpayer is deceased.
838	838	20 (u) (t) Information related to a listed tax regarding a taxpayer may
839	839	21 be disclosed to an individual without a power of attorney under
840	840	22 IC 6-8.1-3-8(a)(2) if:
841	841	23 (1) the individual is authorized to file returns and remit payments
842	842	24 for one (1) or more listed taxes on behalf of the taxpayer through
843	843	25 the department's online tax system before September 8, 2020;
844	844	26 (2) the information relates to a listed tax described in subdivision
845	845	27 (1) for which the individual is authorized to file returns and remit
846	846	28 payments;
847	847	29 (3) the taxpayer has been notified by the department of the
848	848	30 individual's ability to access the taxpayer's information for the
849	849	31 listed taxes described in subdivision (1) and the taxpayer has not
850	850	32 objected to the individual's access;
851	851	33 (4) the individual's authorization or right to access the taxpayer's
852	852	34 information for a listed tax described in subdivision (1) has not
853	853	35 been withdrawn by the taxpayer; and
854	854	36 (5) disclosure of the information to the individual is not
855	855	37 prohibited by federal law.
856	856	38 Except as otherwise provided by this article, this subsection does not
857	857	39 authorize the disclosure of any correspondence from the department
858	858	40 that is mailed or otherwise delivered to the taxpayer relating to the
859	859	41 specified listed taxes for which the individual was given authorization
860	860	42 by the taxpayer. The department shall establish a date, which may be
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862	862	1 earlier but not later than September 1, 2023, after which a taxpayer's
863	863	2 information concerning returns and remittances for a listed tax may not
864	864	3 be disclosed to an individual without a power of attorney under
865	865	4 IC 6-8.1-3-8(a)(2) by providing notice to the affected taxpayers and
866	866	5 previously authorized individuals, including notification published on
867	867	6 the department's website. After the earlier of the date established by the
868	868	7 department or September 1, 2023, the department may not disclose a
869	869	8 taxpayer's information concerning returns and remittances for a listed
870	870	9 tax to an individual unless the individual has a power of attorney under
871	871	10 IC 6-8.1-3-8(a)(2) or the disclosure is otherwise allowed under this
872	872	11 article.
873	873	12 (v) (u) The department may publish a list of persons, corporations,
874	874	13 or other entities that qualify or have qualified for an exemption for
875	875	14 sales tax under IC 6-2.5-5-16, IC 6-2.5-5-25, or IC 6-2.5-5-26, or
876	876	15 otherwise provide information regarding a person's, corporation's, or
877	877	16 entity's exemption status under IC 6-2.5-5-16, IC 6-2.5-5-25, or
878	878	17 IC 6-2.5-5-26. For purposes of this subsection, information that may be
879	879	18 disclosed includes:
880	880	19 (1) any federal identification number or other identification
881	881	20 number for the entity assigned by the department;
882	882	21 (2) any expiration date of an exemption under IC 6-2.5-5-25;
883	883	22 (3) whether any sales tax exemption has expired or has been
884	884	23 revoked by the department; and
885	885	24 (4) any other information reasonably necessary for a recipient of
886	886	25 an exemption certificate to determine if an exemption certificate
887	887	26 is valid.
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