§ 6-2.5-5-8.5 — Power subsidiary; public utility

Indiana § 6-2.5-5-8.5

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 5: Exempt Transactions of Retail Merchant

Text

5. Transactions are exempt from the state
gross retail tax when:
(1) a power subsidiary or person provides, installs, constructs,
services, or removes tangible personal property which is used in
connection with the furnishing of the services or commodities
listed in IC 6-2.5-4-5;
(2) a power subsidiary or person sells the services or commodities
listed in IC 6-2.5-4-5 to another public utility or power subsidiary
or a person described in IC 6-2.5-4-6; or
(3) a power subsidiary or person sells the services or commodities
listed in IC 6-2.5-4-5 and all of the following conditions are
satisfied:
(A) The services or commodities are sold to a business that:
(i) relocates all or part of its operations to a facility; or
(ii) expands all or part of its operations in a facility;
located in a military base (as defined in IC 36-7-30-1(c)), a
military base reuse area established under IC 36-7-14.5-12.5
that is or formerly was a military base (as defined in IC 36-7-30-1(c)), or a qualified military base enhancement area
established under IC 36-7-34.
(B) The business uses the services or commodities in the
facility described in clause (A) not later than five (5) years after
the operations that relocated to the facility, or expanded in the
facility, commence.
(C) The sales of the services or commodities are separately
metered for use by the relocated or expanded operations.
(D) In the case of a business that uses the services or
commodities in a qualified military base enhancement area
established under IC 36-7-34-4(1), the business must satisfy at
least one (1) of the following criteria:
(i) The business is a participant in the technology transfer
program conducted by the qualified military base (as defined
in IC 36-7-34-3).
(ii) The business is a United States Department of Defense
contractor.
(iii) The business and the qualified military base have a
mutually beneficial relationship evidenced by a memorandum
of understanding between the business and the United States
Department of Defense.
(E) In the case of a business that uses the services and
commodities in a qualified military base enhancement area
established under IC 36-7-34-4(2), the business must satisfy at
least one (1) of the following criteria:
(i) The business is a participant in the technology transfer
program conducted by the qualified military base (as defined
in IC 36-7-34-3).
(ii) The business and the qualified miliary base have a
mutually beneficial relationship evidenced by a memorandum
of understanding between the business and the qualified
military base (as defined in IC 36-7-34-3).
However, this subdivision does not apply to a business that
substantially reduces or ceases its operations at another location
in Indiana in order to relocate its operations in an area described
in this subdivision, unless the department determines that the
business had existing operations in the area described in this
subdivision and that the operations relocated to the area are an
expansion of the business's operations in the area.

Legislative History

As added by P.L.137-2022, SEC.24. Amended by P.L.11-2023, SEC.24; P.L.194-2023, SEC.2.