Indiana § 6-2.5-5-53 Special rule for renting or furnishing rooms, lodging, or other
accommodations in a house, condominium, or apartment for fewer than
15 days

Indiana Statutes

§ 6-2.5-5-53 — Special rule for renting or furnishing rooms, lodging, or other accommodations in a house, condominium, or apartment for fewer than 15 days

Indiana § 6-2.5-5-53

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-53 (Special rule for renting or furnishing rooms, lodging, or other accommodations in a house, condominium, or apartment for fewer than 15 days) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-5-53 (2026).

Text

(a)This subsection applies only to property that is the owner's primary personal residence. If:

(1)at least one (1) owner of a house, condominium, or apartment maintains the house, condominium, or apartment as the owner's primary personal residence;

(2)the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration for fewer than fifteen (15) days in a calendar year;

(3)none of the payments for the room, lodging, or other accommodation are made through a marketplace facilitator; and

(4)the rental or furnishing of the room, lodging, or other accommodation qualifies for the special rule for certain use under Section 280A(g) of the Internal Revenue Code; the transaction involving the renting or furnishing of the rooms, lodgi

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(a) This subsection applies only to property
that is the owner's primary personal residence. If:
(1) at least one (1) owner of a house, condominium, or apartment
maintains the house, condominium, or apartment as the owner's
primary personal residence;
(2) the owner rents or furnishes rooms, lodgings, or other
accommodations in the house, condominium, or apartment for
consideration for fewer than fifteen (15) days in a calendar year;
(3) none of the payments for the room, lodging, or other
accommodation are made through a marketplace facilitator; and
(4) the rental or furnishing of the room, lodging, or other
accommodation qualifies for the special rule for certain use under
Section 280A(g) of the Internal Revenue Code;
the transaction involving the renting or furnishing of the rooms,
lodgings, or other accommodations in the house, condominium, or
apartment for consideration during the calendar year is exempt from
the state gross retail tax.
(b) If an owner described in subsection (a) rents or furnishes rooms,
lodgings, or other accommodations in a house, condominium, or
apartment for consideration for more than fourteen (14) days in the
current calendar year or in the preceding calendar year, the exemption
under subsection (a) does not apply and the owner shall collect and
remit any state gross retail tax imposed under IC 6-2.5-4-4, subject to
the following conditions:
(1) If the rental or furnishing for more than fourteen (14) days
occurred in the current calendar year, but not the preceding
calendar year, then the tax collection must begin on the fifteenth
day of rental or furnishing and each day thereafter in the current
calendar year that the owner rents or furnishes rooms, lodgings,
or other accommodations in the house, condominium, or
apartment for consideration.
(2) If the rental or furnishing for more than fourteen (14) days
occurred in the preceding calendar year, then the tax collection
must begin on the first day of rental or furnishing and each day
thereafter in the current calendar year that the owner rents or
furnishes rooms, lodgings, or other accommodations in the house,
condominium, or apartment for consideration.