Ind. Code § 36-7-13-2.6
"Gross retail incremental amount"
Indiana · Indiana Code Title 36 — Local Government · Status: effective
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- Ind. Code § 36-7-13-2.6, "Gross retail incremental amount", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1685339
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Full text
Sec. 2.6.
(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).