Indiana § 36-7-13-2.6 "Gross retail incremental amount"

Indiana Statutes

§ 36-7-13-2.6 — "Gross retail incremental amount"

Indiana § 36-7-13-2.6

Title 36LOCAL GOVERNMENT

Art. 7PLANNING AND DEVELOPMENT

Ch. 13Industrial Development

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Bluebook

Ind. Code § 36-7-13-2.6 (2026).

Text

6.

(a)Except as provided in subsection (b), as used in this chapter, "gross retail incremental amount" means the remainder of:

(1)the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5 by businesses operating in a district during a state fiscal year; minus

(2)the gross retail base period amount; as determined by the department of state revenue under section 14 of this chapter.

(b)For purposes of a district designated under section 12.1 of this chapter, "gross retail incremental amount" means seventy-five percent (75%) of the amount described in subsection (a).

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6. (a) Except as provided in subsection (b), as
used in this chapter, "gross retail incremental amount" means the
remainder of:
(1) the aggregate amount of state gross retail and use taxes that
are remitted under IC 6-2.5 by businesses operating in a district
during a state fiscal year; minus
(2) the gross retail base period amount;
as determined by the department of state revenue under section 14 of
this chapter.
(b) For purposes of a district designated under section 12.1 of this
chapter, "gross retail incremental amount" means seventy-five percent
(75%) of the amount described in subsection (a).