Indiana 2025 Regular Session

Indiana House Bill HB1446 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. 1446
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, 2025.
14	14	Dvorak
15	15	January 21, 2025, read first time and referred to Committee on Ways and Means.
16	16	2025 IN 1446—LS 6826/DI 125 Introduced
17	17	First Regular Session of the 124th General Assembly (2025)
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 2024 Regular Session of the General Assembly.
27	27	HOUSE BILL No. 1446
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, 2025]: 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, 2025]: 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	2025 IN 1446—LS 6826/DI 125 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	2025 IN 1446—LS 6826/DI 125 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	2025 IN 1446—LS 6826/DI 125 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 2025]. 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, 2025]: 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	2025 IN 1446—LS 6826/DI 125 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.118-2024,
187	187	10 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
188	188	11 JULY 1, 2025]: 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	2025 IN 1446—LS 6826/DI 125 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 (f) (e) A retail merchant that receives seventy-five percent (75%) or
227	227	7 more of its receipts from the sale of prepared food as defined in section
228	228	8 20(c)(4), 20(c)(5), and 20(c)(6) of this chapter, including bakery items,
229	229	9 may elect to claim an exemption equal to fifty percent (50%) of the
230	230	10 gross retail tax imposed on transactions involving electricity purchased
231	231	11 by the retail merchant that is derived through a single meter. The
232	232	12 election must be submitted on forms provided by the department. Upon
233	233	13 acceptance of the election, the department shall issue a partial
234	234	14 exemption certificate to the utility and any third party suppliers, if
235	235	15 applicable. The election may also be submitted with a claim for refund.
236	236	16 The election is irrevocable for any period for which the partial
237	237	17 exemption has already been claimed. The election can be withdrawn on
238	238	18 a prospective basis.
239	239	19 SECTION 6. IC 6-2.5-5-8.5, AS AMENDED BY P.L.194-2023,
240	240	20 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
241	241	21 JULY 1, 2025]: Sec. 8.5. Transactions are exempt from the state gross
242	242	22 retail tax when
243	243	23 (1) a power subsidiary or person provides, installs, constructs,
244	244	24 services, or removes tangible personal property which is used in
245	245	25 connection with the furnishing of the services or commodities
246	246	26 listed in IC 6-2.5-4-5; electrical energy, natural or artificial
247	247	27 gas, water, steam, or steam heating service.
248	248	28 (2) a power subsidiary or person sells the services or commodities
249	249	29 listed in IC 6-2.5-4-5 to another public utility or power subsidiary
250	250	30 or a person described in IC 6-2.5-4-6; or
251	251	31 (3) a power subsidiary or person sells the services or commodities
252	252	32 listed in IC 6-2.5-4-5 and all of the following conditions are
253	253	33 satisfied:
254	254	34 (A) The services or commodities are sold to a business that:
255	255	35 (i) relocates all or part of its operations to a facility; or
256	256	36 (ii) expands all or part of its operations in a facility;
257	257	37 located in a military base (as defined in IC 36-7-30-1(c)), a
258	258	38 military base reuse area established under IC 36-7-14.5-12.5
259	259	39 that is or formerly was a military base (as defined in
260	260	40 IC 36-7-30-1(c)), or a qualified military base enhancement
261	261	41 area established under IC 36-7-34.
262	262	42 (B) The business uses the services or commodities in the
263	263	2025 IN 1446—LS 6826/DI 125 7
264	264	1 facility described in clause (A) not later than five (5) years
265	265	2 after the operations that relocated to the facility, or expanded
266	266	3 in the facility, commence.
267	267	4 (C) The sales of the services or commodities are separately
268	268	5 metered for use by the relocated or expanded operations.
269	269	6 (D) In the case of a business that uses the services or
270	270	7 commodities in a qualified military base enhancement area
271	271	8 established under IC 36-7-34-4(1), 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 is a United States Department of Defense
277	277	14 contractor.
278	278	15 (iii) The business and the qualified military base have a
279	279	16 mutually beneficial relationship evidenced by a
280	280	17 memorandum of understanding between the business and
281	281	18 the United States Department of Defense.
282	282	19 (E) In the case of a business that uses the services and
283	283	20 commodities in a qualified military base enhancement area
284	284	21 established under IC 36-7-34-4(2), the business must satisfy at
285	285	22 least one (1) of the following criteria:
286	286	23 (i) The business is a participant in the technology transfer
287	287	24 program conducted by the qualified military base (as defined
288	288	25 in IC 36-7-34-3).
289	289	26 (ii) The business and the qualified miliary base have a
290	290	27 mutually beneficial relationship evidenced by a
291	291	28 memorandum of understanding between the business and
292	292	29 the qualified military base (as defined in IC 36-7-34-3).
293	293	30 However, this subdivision does not apply to a business that
294	294	31 substantially reduces or ceases its operations at another location
295	295	32 in Indiana in order to relocate its operations in an area described
296	296	33 in this subdivision, unless the department determines that the
297	297	34 business had existing operations in the area described in this
298	298	35 subdivision and that the operations relocated to the area are an
299	299	36 expansion of the business's operations in the area.
300	300	37 SECTION 7. IC 6-2.5-5-10, AS AMENDED BY P.L.137-2022,
301	301	38 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
302	302	39 JULY 1, 2025]: Sec. 10. Transactions involving tangible personal
303	303	40 property are exempt from the state gross retail tax, if:
304	304	41 (1) the property is classified as production plant or power
305	305	42 production expenses, according to the uniform system of accounts
306	306	2025 IN 1446—LS 6826/DI 125 8
307	307	1 which was adopted and prescribed for the utility by the Indiana
308	308	2 utility regulatory commission; and
309	309	3 (2) the person acquiring the property is:
310	310	4 (A) a public utility that furnishes or sells electrical energy,
311	311	5 steam, or steam heat; in a retail transaction described in
312	312	6 IC 6-2.5-4-5; or
313	313	7 (B) a power subsidiary (as defined in IC 6-2.5-1-22.5) that
314	314	8 furnishes or sells electrical energy, steam, or steam heat to a
315	315	9 public utility described in clause (A).
316	316	10 SECTION 8. IC 6-2.5-5-11 IS AMENDED TO READ AS
317	317	11 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 11. Transactions
318	318	12 involving tangible personal property are exempt from the state gross
319	319	13 retail tax, if:
320	320	14 (1) the property is classified as production plant, storage plant,
321	321	15 production expenses, or underground storage expenses according
322	322	16 to the uniform system of accounts, which was adopted and
323	323	17 prescribed for the utility by the Indiana utility regulatory
324	324	18 commission; and
325	325	19 (2) the person acquiring the property is a public utility that
326	326	20 furnishes or sells natural or artificial gas. in a retail transaction
327	327	21 described in IC 6-2.5-4-5.
328	328	22 SECTION 9. IC 6-2.5-5-12, AS AMENDED BY P.L.88-2007,
329	329	23 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
330	330	24 JULY 1, 2025]: Sec. 12. Transactions involving tangible personal
331	331	25 property are exempt from the state gross retail tax if:
332	332	26 (1) the property is classified as source of supply plant and
333	333	27 expenses, the pumping plant and expenses, or water treatment
334	334	28 plant and expenses according to the uniform system of accounts
335	335	29 which was adopted and prescribed for the utility by the Indiana
336	336	30 utility regulatory commission; and
337	337	31 (2) the person acquiring the property is a public utility that
338	338	32 furnishes or sells water. in a retail transaction described in
339	339	33 IC 6-2.5-4-5.
340	340	34 SECTION 10. IC 6-2.5-5-16, AS AMENDED BY P.L.293-2013(ts),
341	341	35 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
342	342	36 JULY 1, 2025]: Sec. 16. Transactions involving tangible personal
343	343	37 property and accommodations public utility commodities, and public
344	344	38 utility service are exempt from the state gross retail tax, if the person
345	345	39 acquiring the property or accommodations: commodities, or service:
346	346	40 (1) is the state of Indiana, an agency or instrumentality of the
347	347	41 state, a political subdivision of the state, or an agency or
348	348	42 instrumentality of a political subdivision of the state, including a
349	349	2025 IN 1446—LS 6826/DI 125 9
350	350	1 county solid waste management district or a joint solid waste
351	351	2 management district established under IC 13-21 or IC 13-9.5-2
352	352	3 (before its repeal); and
353	353	4 (2) predominantly uses the property, accommodations,
354	354	5 commodities, or service to perform its governmental functions.
355	355	6 SECTION 11. IC 6-2.5-5-45.8, AS AMENDED BY P.L.242-2015,
356	356	7 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
357	357	8 JULY 1, 2025]: Sec. 45.8. (a) For purposes of this section IC 6-2.5-4-5,
358	358	9 and section 30 of this chapter, the following definitions apply:
359	359	10 (1) "Recycling" means the processing of recycling materials and
360	360	11 other tangible personal property into a product for sale if the
361	361	12 product is predominantly composed of recycling materials. The
362	362	13 term does not include the following:
363	363	14 (A) The demolition of improvements to real estate.
364	364	15 (B) The processing of tangible personal property primarily for
365	365	16 disposal in a licensed solid waste disposal facility rather than
366	366	17 for sale.
367	367	18 (C) The collection of recycling materials.
368	368	19 (2) "Recycling materials" means tangible personal property,
369	369	20 including metal, paper, glass, plastic, textile, or rubber, that:
370	370	21 (A) is considered "scrap" by industry standards or has no more
371	371	22 than scrap value;
372	372	23 (B) is a byproduct of another person's manufacturing or
373	373	24 production process;
374	374	25 (C) was previously manufactured or incorporated into a
375	375	26 product;
376	376	27 (D) would otherwise reasonably be expected to be destined for
377	377	28 disposal in a licensed solid waste disposal facility; or
378	378	29 (E) has been removed or diverted from the solid waste stream
379	379	30 for sale, use, or reuse as raw materials, regardless of whether
380	380	31 or not the materials require subsequent processing or
381	381	32 separation from each other.
382	382	33 (3) "Processing of recycling materials" means:
383	383	34 (A) receiving recycling materials and other tangible personal
384	384	35 property; and
385	385	36 (B) creating a product for sale by changing the original form,
386	386	37 use, or composition of the property (whether manually,
387	387	38 mechanically, chemically, or otherwise) through weighing,
388	388	39 sorting, grading, separating, shredding, crushing, compacting,
389	389	40 breaking, cutting, baling, shearing, torching, wire-stripping, or
390	390	41 other means.
391	391	42 (4) "Occupationally engaged in the business of recycling" means
392	392	2025 IN 1446—LS 6826/DI 125 10
393	393	1 to engage in recycling with the intention of doing so at a profit.
394	394	2 (5) "Recycling cart" means a manually propelled container with
395	395	3 a capacity of not more than one hundred (100) gallons of
396	396	4 recycling materials.
397	397	5 (b) Transactions involving recycling materials and other tangible
398	398	6 personal property are exempt from the state gross retail tax if:
399	399	7 (1) the person acquiring that property acquires it for the person's
400	400	8 direct use in the processing of recycling materials; and
401	401	9 (2) the person acquiring that property is occupationally engaged
402	402	10 in the business of recycling.
403	403	11 (c) Notwithstanding subsection (a)(1)(C), transactions involving a
404	404	12 recycling cart are exempt from the state gross retail tax if the person
405	405	13 acquiring the recycling cart is occupationally engaged in the business
406	406	14 of recycling.
407	407	15 SECTION 12. IC 6-2.5-5-58 IS ADDED TO THE INDIANA CODE
408	408	16 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
409	409	17 1, 2025]: Sec. 58. The sale or furnishing of any of the following
410	410	18 services or commodities by a power subsidiary or a person engaged
411	411	19 as a public utility to a person for commercial or domestic
412	412	20 consumption is exempt from the state gross retail tax:
413	413	21 (1) Electrical energy.
414	414	22 (2) Natural or artificial gas.
415	415	23 (3) Water.
416	416	24 (4) Steam.
417	417	25 (5) Steam heating service.
418	418	26 SECTION 13. IC 6-2.5-6-10, AS AMENDED BY P.L.218-2017,
419	419	27 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
420	420	28 JULY 1, 2025]: Sec. 10. (a) In order to compensate retail merchants
421	421	29 and those required to remit gasoline use tax for collecting and timely
422	422	30 remitting the state gross retail tax, the state use tax, and the gasoline
423	423	31 use tax, every retail merchant or person required to remit the gasoline
424	424	32 use tax, except as provided in subsection (c), is entitled to deduct and
425	425	33 retain from the amount of those taxes otherwise required to be remitted
426	426	34 under IC 6-2.5-3.5 or under this chapter, if timely remitted, a retail
427	427	35 merchant's collection allowance.
428	428	36 (b) The allowance equals a percentage of the retail merchant's state
429	429	37 gross retail and use tax or the person's gasoline use tax liability accrued
430	430	38 during a calendar year, specified as follows:
431	431	39 (1) Seventy-three hundredths percent (0.73%), if the retail
432	432	40 merchant's state gross retail and use tax or gasoline use tax
433	433	41 liability accrued during the state fiscal year ending on June 30 of
434	434	42 the immediately preceding calendar year did not exceed sixty
435	435	2025 IN 1446—LS 6826/DI 125 11
436	436	1 thousand dollars ($60,000).
437	437	2 (2) Fifty-three hundredths percent (0.53%), if the retail merchant's
438	438	3 state gross retail and use tax or gasoline use tax liability accrued
439	439	4 during the state fiscal year ending on June 30 of the immediately
440	440	5 preceding calendar year:
441	441	6 (A) was greater than sixty thousand dollars ($60,000); and
442	442	7 (B) did not exceed six hundred thousand dollars ($600,000).
443	443	8 (3) Twenty-six hundredths percent (0.26%), if the retail
444	444	9 merchant's state gross retail and use tax liability or the person's
445	445	10 gasoline use tax accrued during the state fiscal year ending on
446	446	11 June 30 of the immediately preceding calendar year was greater
447	447	12 than six hundred thousand dollars ($600,000).
448	448	13 (c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not
449	449	14 entitled to the allowance provided by this section. A retail merchant is
450	450	15 not entitled to the allowance provided by this section with respect to
451	451	16 gasoline use taxes imposed by IC 6-2.5-3.5.
452	452	17 SECTION 14. IC 6-2.5-8-1, AS AMENDED BY P.L.118-2024,
453	453	18 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
454	454	19 JULY 1, 2025]: Sec. 1. (a) A retail merchant may not make a retail
455	455	20 transaction in Indiana, unless the retail merchant has applied for a
456	456	21 registered retail merchant's certificate.
457	457	22 (b) A retail merchant may obtain a registered retail merchant's
458	458	23 certificate by filing an application with the department and paying a
459	459	24 registration fee of twenty-five dollars ($25) for each place of business
460	460	25 listed on the application. The retail merchant shall also provide such
461	461	26 security for payment of the tax as the department may require under
462	462	27 IC 6-2.5-6-12.
463	463	28 (c) The retail merchant shall list on the application the location
464	464	29 (including the township) of each place of business where the retail
465	465	30 merchant makes retail transactions. However, if the retail merchant
466	466	31 does not have a fixed place of business, the retail merchant shall list the
467	467	32 retail merchant's residence as the retail merchant's place of business. In
468	468	33 addition, a public utility may list only its principal Indiana office as its
469	469	34 place of business for sales of public utility commodities or service, but
470	470	35 the utility must also list on the application the places of business where
471	471	36 it makes retail transactions other than sales of public utility
472	472	37 commodities or service.
473	473	38 (d) Upon receiving a proper application, the correct fee, and the
474	474	39 security for payment, if required, the department shall issue to the retail
475	475	40 merchant a separate registered retail merchant's certificate for each
476	476	41 place of business listed on the application. Each certificate shall bear
477	477	42 a serial number and the location of the place of business for which it is
478	478	2025 IN 1446—LS 6826/DI 125 12
479	479	1 issued.
480	480	2 (e) The department may deny an application for a registered retail
481	481	3 merchant's certificate if the applicant's business is owned, operated,
482	482	4 managed, or otherwise controlled by a person who the department has
483	483	5 determined:
484	484	6 (1) failed to:
485	485	7 (A) file all tax returns or information reports with the
486	486	8 department for listed taxes; or
487	487	9 (B) pay all taxes, penalties, and interest to the department for
488	488	10 listed taxes; and
489	489	11 (2) the business of the person who has failed to file all tax returns
490	490	12 or information reports under subdivision (1)(A) or who has failed
491	491	13 to pay all taxes, penalties, and interest under subdivision (1)(B)
492	492	14 is substantially similar to the business of the applicant.
493	493	15 (f) If a retail merchant intends to make retail transactions during a
494	494	16 calendar year at a new Indiana place of business, the retail merchant
495	495	17 must file a supplemental application and pay the fee for that place of
496	496	18 business.
497	497	19 (g) Except as provided in subsection (i), a registered retail
498	498	20 merchant's certificate is valid for two (2) years after the date the
499	499	21 registered retail merchant's certificate is originally issued or renewed.
500	500	22 If the retail merchant has filed all returns and remitted all listed taxes
501	501	23 that the retail merchant is currently obligated to file or remit, the
502	502	24 department shall renew the registered retail merchant's certificate
503	503	25 within thirty (30) days after the expiration date, at no cost to the retail
504	504	26 merchant. Before issuing or renewing the registered retail merchant
505	505	27 certification, the department may require the following to be provided:
506	506	28 (1) The names and addresses of the retail merchant's principal
507	507	29 employees, agents, or representatives.
508	508	30 (2) The location of all of the retail merchant's places of business
509	509	31 in Indiana, including offices and distribution houses.
510	510	32 (3) Any other information that the department requests.
511	511	33 (h) The department may not renew a registered retail merchant
512	512	34 certificate of a retail merchant who has not filed all returns and
513	513	35 remitted all listed taxes that the retail merchant is currently obligated
514	514	36 to file or remit. The department, at least sixty (60) days before the date
515	515	37 on which a retail merchant's registered retail merchant's certificate
516	516	38 expires, shall notify a retail merchant who has not filed all returns and
517	517	39 remitted all listed taxes that the retail merchant is currently obligated
518	518	40 to file or remit that the department will not renew the retail merchant's
519	519	41 registered retail merchant's certificate.
520	520	42 (i) If:
521	521	2025 IN 1446—LS 6826/DI 125 13
522	522	1 (1) a retail merchant has been notified by the department that the
523	523	2 retail merchant has not filed all returns and remitted all listed
524	524	3 taxes that the retail merchant is currently obligated to file or remit
525	525	4 in accordance with subsection (h); and
526	526	5 (2) the retail merchant files all returns and pays the outstanding
527	527	6 liability before the expiration of the retail merchant's registered
528	528	7 retail merchant's certificate;
529	529	8 the department shall renew the retail merchant's registered retail
530	530	9 merchant's certificate for one (1) year.
531	531	10 (j) The department may permit an out-of-state retail merchant to
532	532	11 collect the gross retail tax in instances where the retail merchant has
533	533	12 not met the threshold in IC 6-2.5-2-1(d). However, before the
534	534	13 out-of-state retail merchant may collect the tax, the out-of-state retail
535	535	14 merchant must obtain a registered retail merchant's certificate in the
536	536	15 manner provided by this section. Upon receiving the certificate, the
537	537	16 out-of-state retail merchant becomes subject to the same conditions and
538	538	17 duties as an Indiana retail merchant and must then collect the gross
539	539	18 retail tax due on all retail transactions that the out-of-state retail
540	540	19 merchant knows are sourced to Indiana pursuant to IC 6-2.5-13-1.
541	541	20 (k) Except as provided in subsection (l), the department shall submit
542	542	21 to the township assessor, or the county assessor if there is no township
543	543	22 assessor for the township, before January 15 of each year:
544	544	23 (1) the name of each retail merchant that has newly obtained a
545	545	24 registered retail merchant's certificate during the preceding year
546	546	25 for a place of business located in the township or county;
547	547	26 (2) the address of each place of business of the taxpayer in the
548	548	27 township or county described in subdivision (1);
549	549	28 (3) the name of each retail merchant that:
550	550	29 (A) held a registered retail merchant's certificate at any time
551	551	30 during the preceding year for a place of business located in the
552	552	31 township or county; and
553	553	32 (B) had ceased to hold the registered retail merchant's
554	554	33 certificate at the end of the preceding year for the place of
555	555	34 business; and
556	556	35 (4) the address of each place of business described in subdivision
557	557	36 (3).
558	558	37 (l) If the duties of the township assessor have been transferred to the
559	559	38 county assessor as described in IC 6-1.1-1-24, the department shall
560	560	39 submit the information listed in subsection (k) to the county assessor.
561	561	40 SECTION 15. IC 6-2.5-8-8, AS AMENDED BY THE TECHNICAL
562	562	41 CORRECTIONS BILL OF THE 2025 GENERAL ASSEMBLY, IS
563	563	42 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
564	564	2025 IN 1446—LS 6826/DI 125 14
565	565	1 Sec. 8. (a) A person, authorized under subsection (b), who makes a
566	566	2 purchase in a transaction which is exempt from the state gross retail
567	567	3 and use taxes, may issue an exemption certificate to the seller instead
568	568	4 of paying the tax. Except as provided in subsection (c), the person shall
569	569	5 issue the certificate on forms and in the manner prescribed by the
570	570	6 department on the department's Internet web site. website. A seller
571	571	7 accepting a proper exemption certificate under this section has no duty
572	572	8 to collect or remit the state gross retail or use tax on that purchase.
573	573	9 (b) The following are the only persons authorized to issue
574	574	10 exemption certificates:
575	575	11 (1) Retail merchants, wholesalers, and manufacturers, who are
576	576	12 registered with the department under this chapter.
577	577	13 (2) Persons who are exempt from the state gross retail tax under
578	578	14 IC 6-2.5-4-5 and who receive an exemption certificate from the
579	579	15 department.
580	580	16 (3) (2) Other persons who are exempt from the state gross retail
581	581	17 tax with respect to any part of their purchases.
582	582	18 (c) Organizations that are exempt from the state gross retail tax
583	583	19 under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and that are
584	584	20 registered with the department pursuant to IC 6-2.5-5-25(c) shall be
585	585	21 electronically issued an exemption certificate by the department.
586	586	22 (d) The department may also allow a person to issue a blanket
587	587	23 exemption certificate to cover exempt purchases over a stated period
588	588	24 of time. The department may impose conditions on the use of the
589	589	25 blanket exemption certificate and restrictions on the kind or category
590	590	26 of purchases that are exempt.
591	591	27 (e) A seller that accepts an incomplete exemption certificate under
592	592	28 subsection (a) is not relieved of the duty to collect gross retail or use
593	593	29 tax on the sale unless the seller obtains:
594	594	30 (1) a fully completed exemption certificate; or
595	595	31 (2) the relevant data to complete the exemption certificate;
596	596	32 within ninety (90) days after the sale.
597	597	33 (f) If a seller has accepted an incomplete exemption certificate
598	598	34 under subsection (a) and the department requests that the seller
599	599	35 substantiate the exemption, within one hundred twenty (120) days after
600	600	36 the department makes the request the seller shall:
601	601	37 (1) obtain a fully completed exemption certificate; or
602	602	38 (2) prove by other means that the transaction was not subject to
603	603	39 state gross retail or use tax.
604	604	40 (g) A power subsidiary (as defined in IC 6-2.5-1-22.5) or a person
605	605	41 selling the services or commodities listed in IC 6-2.5-4-5 who accepts
606	606	42 an exemption certificate issued by the department to a person who is
607	607	2025 IN 1446—LS 6826/DI 125 15
608	608	1 exempt from the state gross retail tax under IC 6-2.5-4-5 is relieved
609	609	2 from the duty to collect state gross retail or use tax on the sale of the
610	610	3 services or commodities listed in IC 6-2.5-4-5 until notified by the
611	611	4 department that the exemption certificate has expired or has been
612	612	5 revoked. If the department notifies a power subsidiary or a person
613	613	6 selling the services or commodities listed in IC 6-2.5-4-5 that a person's
614	614	7 exemption certificate has expired or has been revoked, the power
615	615	8 subsidiary or person selling the services or commodities listed in
616	616	9 IC 6-2.5-4-5 shall begin collecting state gross retail tax on the sale of
617	617	10 the services or commodities listed in IC 6-2.5-4-5 to the person whose
618	618	11 exemption certificate has expired or been revoked not later than thirty
619	619	12 (30) days after the date of the department's notice. An exemption
620	620	13 certificate issued by the department to a person who is exempt from the
621	621	14 state gross retail tax under IC 6-2.5-4-5 remains valid for that person
622	622	15 regardless of any subsequent one (1) for one (1) meter number changes
623	623	16 with respect to that person that are required, made, or initiated by a
624	624	17 power subsidiary or a person selling the services or commodities listed
625	625	18 in IC 6-2.5-4-5, unless the department revokes the exemption
626	626	19 certificate. Within thirty (30) days after the final day of each calendar
627	627	20 year quarter, a power subsidiary or a person selling the services or
628	628	21 commodities listed in IC 6-2.5-4-5 shall report to the department any
629	629	22 meter number changes made during the immediately preceding
630	630	23 calendar year quarter and distinguish between the one (1) for one (1)
631	631	24 meter changes and the one (1) for multiple meter changes made during
632	632	25 the calendar year quarter. A power subsidiary or a person selling the
633	633	26 services or commodities listed in IC 6-2.5-4-5 shall maintain records
634	634	27 sufficient to document each one (1) to one (1) meter change. A person
635	635	28 may request the department to reissue an exemption certificate with a
636	636	29 new meter number in the event of a one (1) to one (1) meter change.
637	637	30 Except for a person to whom a blanket utility exemption applies, any
638	638	31 meter number changes not involving a one (1) to one (1) relationship
639	639	32 will no longer be exempt and will require the person to submit a new
640	640	33 utility exemption application for the new meters. Until an application
641	641	34 for a new meter is approved, the new meter is subject to the state gross
642	642	35 retail tax and the power subsidiary or the person selling the services or
643	643	36 commodities listed in IC 6-2.5-4-5 is required to collect the state gross
644	644	37 retail tax from the date of the meter change.
645	645	38 SECTION 16. IC 6-2.5-15-14, AS ADDED BY P.L.256-2019,
646	646	39 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
647	647	40 JULY 1, 2025]: Sec. 14. (a) A qualified data center user that holds an
648	648	41 interest in a qualified data center may apply to the corporation for a
649	649	42 specific transaction award certificate to make purchases other than the
650	650	2025 IN 1446—LS 6826/DI 125 16
651	651	1 purchase of utilities described in IC 6-2.5-4-5, that are exempt under
652	652	2 this chapter. The request must be on a form prescribed by the
653	653	3 corporation.
654	654	4 (b) The corporation has exclusive authority over issues related to
655	655	5 issuing a specific transaction award certificate.
656	656	6 (c) If the corporation issues a specific transaction award certificate
657	657	7 under this chapter, the certificate must state that the facility is a
658	658	8 qualified data center.
659	659	9 (d) A specific transaction award certificate issued by the corporation
660	660	10 shall expire not later than:
661	661	11 (A) twenty-five (25) years after the date of issuance; or
662	662	12 (B) fifty (50) years after the date of issuance if the qualified
663	663	13 investment is seven hundred fifty million dollars ($750,000,000)
664	664	14 or greater.
665	665	15 SECTION 17. IC 6-2.5-15-17, AS ADDED BY P.L.256-2019,
666	666	16 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
667	667	17 JULY 1, 2025]: Sec. 17. A qualified data center user is not entitled to
668	668	18 the exemption provided by section 16 of this chapter unless the
669	669	19 qualified data center user provides the seller with an exemption
670	670	20 certificate on a form prescribed by the department and a copy of the
671	671	21 specific transaction award certificate issued by the corporation. In the
672	672	22 case of utilities described in IC 6-2.5-4-5, the qualified data center user
673	673	23 may issue an exemption certificate on a form prescribed by the
674	674	24 department and a copy of the specific transaction award certificate
675	675	25 issued by the corporation to cover all utility purchases from that seller.
676	676	26 However, for the corporation to issue a specific transaction award
677	677	27 certificate for utilities described in IC 6-2.5-4-5, the qualified data
678	678	28 center user must agree to report and remit use tax under this article to
679	679	29 the department on the part of the utility purchases used for
680	680	30 administration of the facility.
681	681	31 SECTION 18. IC 6-8.1-7-1, AS AMENDED BY P.L.118-2024,
682	682	32 SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
683	683	33 JULY 1, 2025]: Sec. 1. (a) This subsection does not apply to the
684	684	34 disclosure of information concerning a conviction on a tax evasion
685	685	35 charge. Unless in accordance with a judicial order or as otherwise
686	686	36 provided in this chapter, the department, its employees, former
687	687	37 employees, counsel, agents, or any other person may not divulge the
688	688	38 amount of tax paid by any taxpayer, terms of a settlement agreement
689	689	39 executed between a taxpayer and the department, investigation records,
690	690	40 investigation reports, or any other information disclosed by the reports
691	691	41 filed under the provisions of the law relating to any of the listed taxes,
692	692	42 including required information derived from a federal return, except to
693	693	2025 IN 1446—LS 6826/DI 125 17
694	694	1 any of the following when it is agreed that the information is to be
695	695	2 confidential and to be used solely for official purposes:
696	696	3 (1) Members and employees of the department.
697	697	4 (2) The governor.
698	698	5 (3) A member of the general assembly or an employee of the
699	699	6 house of representatives or the senate when acting on behalf of a
700	700	7 taxpayer located in the member's legislative district who has
701	701	8 provided sufficient information to the member or employee for
702	702	9 the department to determine that the member or employee is
703	703	10 acting on behalf of the taxpayer.
704	704	11 (4) An employee of the legislative services agency to carry out the
705	705	12 responsibilities of the legislative services agency under
706	706	13 IC 2-5-1.1-7 or another law.
707	707	14 (5) The attorney general or any other legal representative of the
708	708	15 state in any action in respect to the amount of tax due under the
709	709	16 provisions of the law relating to any of the listed taxes.
710	710	17 (6) Any authorized officers of the United States.
711	711	18 (b) The information described in subsection (a) may be revealed
712	712	19 upon the receipt of a certified request of any designated officer of the
713	713	20 state tax department of any other state, district, territory, or possession
714	714	21 of the United States when:
715	715	22 (1) the state, district, territory, or possession permits the exchange
716	716	23 of like information with the taxing officials of the state; and
717	717	24 (2) it is agreed that the information is to be confidential and to be
718	718	25 used solely for tax collection purposes.
719	719	26 (c) The information described in subsection (a) relating to a person
720	720	27 on public welfare or a person who has made application for public
721	721	28 welfare may be revealed to the director of the division of family
722	722	29 resources, and to any director of a county office of the division of
723	723	30 family resources located in Indiana, upon receipt of a written request
724	724	31 from either director for the information. The information shall be
725	725	32 treated as confidential by the directors. In addition, the information
726	726	33 described in subsection (a) relating to a person who has been
727	727	34 designated as an absent parent by the state Title IV-D agency shall be
728	728	35 made available to the state Title IV-D agency upon request. The
729	729	36 information shall be subject to the information safeguarding provisions
730	730	37 of the state and federal Title IV-D programs.
731	731	38 (d) The name, address, Social Security number, and place of
732	732	39 employment relating to any individual who is delinquent in paying
733	733	40 educational loans owed to a postsecondary educational institution may
734	734	41 be revealed to that institution if it provides proof to the department that
735	735	42 the individual is delinquent in paying for educational loans. This
736	736	2025 IN 1446—LS 6826/DI 125 18
737	737	1 information shall be provided free of charge to approved postsecondary
738	738	2 educational institutions (as defined by IC 21-7-13-6(a)). The
739	739	3 department shall establish fees that all other institutions must pay to the
740	740	4 department to obtain information under this subsection. However, these
741	741	5 fees may not exceed the department's administrative costs in providing
742	742	6 the information to the institution.
743	743	7 (e) The information described in subsection (a) relating to reports
744	744	8 submitted under IC 6-6-1.1-502 concerning the number of gallons of
745	745	9 gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
746	746	10 gallons of special fuel sold by a supplier and the number of gallons of
747	747	11 special fuel exported by a licensed exporter or imported by a licensed
748	748	12 transporter may be released by the commissioner upon receipt of a
749	749	13 written request for the information.
750	750	14 (f) The information described in subsection (a) may be revealed
751	751	15 upon the receipt of a written request from the administrative head of a
752	752	16 state agency of Indiana when:
753	753	17 (1) the state agency shows an official need for the information;
754	754	18 and
755	755	19 (2) the administrative head of the state agency agrees that any
756	756	20 information released will be kept confidential and will be used
757	757	21 solely for official purposes.
758	758	22 (g) The information described in subsection (a) may be revealed
759	759	23 upon the receipt of a written request from the chief law enforcement
760	760	24 officer of a state or local law enforcement agency in Indiana when it is
761	761	25 agreed that the information is to be confidential and to be used solely
762	762	26 for official purposes.
763	763	27 (h) The name and address of retail merchants, including township,
764	764	28 as specified in IC 6-2.5-8-1(k) may be released solely for tax collection
765	765	29 purposes to township assessors and county assessors.
766	766	30 (i) The department shall notify the appropriate innkeeper's tax
767	767	31 board, bureau, or commission that a taxpayer is delinquent in remitting
768	768	32 innkeepers' taxes under IC 6-9.
769	769	33 (j) All information relating to the delinquency or evasion of the
770	770	34 vehicle excise tax may be disclosed to the bureau of motor vehicles in
771	771	35 Indiana and may be disclosed to another state, if the information is
772	772	36 disclosed for the purpose of the enforcement and collection of the taxes
773	773	37 imposed by IC 6-6-5.
774	774	38 (k) All information relating to the delinquency or evasion of
775	775	39 commercial vehicle excise taxes payable to the bureau of motor
776	776	40 vehicles in Indiana may be disclosed to the bureau and may be
777	777	41 disclosed to another state, if the information is disclosed for the
778	778	42 purpose of the enforcement and collection of the taxes imposed by
779	779	2025 IN 1446—LS 6826/DI 125 19
780	780	1 IC 6-6-5.5.
781	781	2 (l) All information relating to the delinquency or evasion of
782	782	3 commercial vehicle excise taxes payable under the International
783	783	4 Registration Plan may be disclosed to another state, if the information
784	784	5 is disclosed for the purpose of the enforcement and collection of the
785	785	6 taxes imposed by IC 6-6-5.5.
786	786	7 (m) All information relating to the delinquency or evasion of the
787	787	8 excise taxes imposed on recreational vehicles and truck campers that
788	788	9 are payable to the bureau of motor vehicles in Indiana may be disclosed
789	789	10 to the bureau and may be disclosed to another state if the information
790	790	11 is disclosed for the purpose of the enforcement and collection of the
791	791	12 taxes imposed by IC 6-6-5.1.
792	792	13 (n) This section does not apply to:
793	793	14 (1) the beer excise tax, including brand and packaged type (IC
794	794	15 7.1-4-2);
795	795	16 (2) the liquor excise tax (IC 7.1-4-3);
796	796	17 (3) the wine excise tax (IC 7.1-4-4);
797	797	18 (4) the hard cider excise tax (IC 7.1-4-4.5);
798	798	19 (5) the vehicle excise tax (IC 6-6-5);
799	799	20 (6) the commercial vehicle excise tax (IC 6-6-5.5); and
800	800	21 (7) the fees under IC 13-23.
801	801	22 (o) The name and business address of retail merchants within each
802	802	23 county that sell tobacco products may be released to the division of
803	803	24 mental health and addiction and the alcohol and tobacco commission
804	804	25 solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
805	805	26 (p) The name and business address of a person licensed by the
806	806	27 department under IC 6-6 or IC 6-7, or issued a registered retail
807	807	28 merchant's certificate under IC 6-2.5, may be released for the purpose
808	808	29 of reporting the status of the person's license or certificate.
809	809	30 (q) The department may release information concerning total
810	810	31 incremental tax amounts under:
811	811	32 (1) IC 5-28-26;
812	812	33 (2) IC 36-7-13;
813	813	34 (3) IC 36-7-26;
814	814	35 (4) IC 36-7-27;
815	815	36 (5) IC 36-7-31;
816	816	37 (6) IC 36-7-31.3; or
817	817	38 (7) any other statute providing for the calculation of incremental
818	818	39 state taxes that will be distributed to or retained by a political
819	819	40 subdivision or other entity;
820	820	41 to the fiscal officer of the political subdivision or other entity that
821	821	42 established the district or area from which the incremental taxes were
822	822	2025 IN 1446—LS 6826/DI 125 20
823	823	1 received if that fiscal officer enters into an agreement with the
824	824	2 department specifying that the political subdivision or other entity will
825	825	3 use the information solely for official purposes.
826	826	4 (r) The department may release the information as required in
827	827	5 IC 6-8.1-3-7.1 concerning:
828	828	6 (1) an innkeeper's tax, a food and beverage tax, or an admissions
829	829	7 tax under IC 6-9;
830	830	8 (2) the supplemental auto rental excise tax under IC 6-6-9.7; and
831	831	9 (3) the covered taxes allocated to a professional sports
832	832	10 development area fund, sports and convention facilities operating
833	833	11 fund, or other fund under IC 36-7-31 and IC 36-7-31.3.
834	834	12 (s) Information concerning state gross retail tax exemption
835	835	13 certificates that relate to a person who is exempt from the state gross
836	836	14 retail tax under IC 6-2.5-4-5 may be disclosed to a power subsidiary (as
837	837	15 defined in IC 6-2.5-1-22.5) or a person selling the services or
838	838	16 commodities listed in IC 6-2.5-4-5 for the purpose of enforcing and
839	839	17 collecting the state gross retail and use taxes under IC 6-2.5.
840	840	18 (t) (s) The department may release a statement of tax withholding
841	841	19 or other tax information statement provided on behalf of a taxpayer to
842	842	20 the department to:
843	843	21 (1) the taxpayer on whose behalf the tax withholding or other tax
844	844	22 information statement was provided to the department;
845	845	23 (2) the taxpayer's spouse, if:
846	846	24 (A) the taxpayer is deceased or incapacitated; and
847	847	25 (B) the taxpayer's spouse is filing a joint income tax return
848	848	26 with the taxpayer; or
849	849	27 (3) an administrator, executor, trustee, or other fiduciary acting on
850	850	28 behalf of the taxpayer if the taxpayer is deceased.
851	851	29 (u) (t) Information related to a listed tax regarding a taxpayer may
852	852	30 be disclosed to an individual without a power of attorney under
853	853	31 IC 6-8.1-3-8(a)(2) if:
854	854	32 (1) the individual is authorized to file returns and remit payments
855	855	33 for one (1) or more listed taxes on behalf of the taxpayer through
856	856	34 the department's online tax system before September 8, 2020;
857	857	35 (2) the information relates to a listed tax described in subdivision
858	858	36 (1) for which the individual is authorized to file returns and remit
859	859	37 payments;
860	860	38 (3) the taxpayer has been notified by the department of the
861	861	39 individual's ability to access the taxpayer's information for the
862	862	40 listed taxes described in subdivision (1) and the taxpayer has not
863	863	41 objected to the individual's access;
864	864	42 (4) the individual's authorization or right to access the taxpayer's
865	865	2025 IN 1446—LS 6826/DI 125 21
866	866	1 information for a listed tax described in subdivision (1) has not
867	867	2 been withdrawn by the taxpayer; and
868	868	3 (5) disclosure of the information to the individual is not
869	869	4 prohibited by federal law.
870	870	5 Except as otherwise provided by this article, this subsection does not
871	871	6 authorize the disclosure of any correspondence from the department
872	872	7 that is mailed or otherwise delivered to the taxpayer relating to the
873	873	8 specified listed taxes for which the individual was given authorization
874	874	9 by the taxpayer. The department shall establish a date, which may be
875	875	10 earlier but not later than September 1, 2023, after which a taxpayer's
876	876	11 information concerning returns and remittances for a listed tax may not
877	877	12 be disclosed to an individual without a power of attorney under
878	878	13 IC 6-8.1-3-8(a)(2) by providing notice to the affected taxpayers and
879	879	14 previously authorized individuals, including notification published on
880	880	15 the department's website. After the earlier of the date established by the
881	881	16 department or September 1, 2023, the department may not disclose a
882	882	17 taxpayer's information concerning returns and remittances for a listed
883	883	18 tax to an individual unless the individual has a power of attorney under
884	884	19 IC 6-8.1-3-8(a)(2) or the disclosure is otherwise allowed under this
885	885	20 article.
886	886	21 (v) (u) The department may publish a list of persons, corporations,
887	887	22 or other entities that qualify or have qualified for an exemption for
888	888	23 sales tax under IC 6-2.5-5-16, IC 6-2.5-5-25, or IC 6-2.5-5-26, or
889	889	24 otherwise provide information regarding a person's, corporation's, or
890	890	25 entity's exemption status under IC 6-2.5-5-16, IC 6-2.5-5-25, or
891	891	26 IC 6-2.5-5-26. For purposes of this subsection, information that may be
892	892	27 disclosed includes:
893	893	28 (1) any federal identification number or other identification
894	894	29 number for the entity assigned by the department;
895	895	30 (2) any expiration date of an exemption under IC 6-2.5-5-25;
896	896	31 (3) whether any sales tax exemption has expired or has been
897	897	32 revoked by the department; and
898	898	33 (4) any other information reasonably necessary for a recipient of
899	899	34 an exemption certificate to determine if an exemption certificate
900	900	35 is valid.
901	901	36 (w) (v) The department may share a taxpayer's name and other
902	902	37 personal identification information with a tax preparer or tax
903	903	38 preparation software provider in cases where the department suspects
904	904	39 that a fraudulent return has been filed on behalf of a taxpayer and the
905	905	40 department suspects that the system of a taxpayer's previous year tax
906	906	41 preparer or tax preparation software provider has been breached.
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