CHAPTER 7. MISCELLANEOUS
IC 6-3-7
Chapter 7. Miscellaneous
IC 6-3-7-1
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)
IC 6-3-7-2
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-7-2.5
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)
IC 6-3-7-3
Collected revenue; distribution and use
Sec. 3. (a) All revenues derived from collection of the adjusted
gross income tax imposed on corporations shall be deposited in the
state general fund.
(b) All revenues derived from collection of the adjusted gross
income tax imposed on persons shall be deposited in the state general
fund.
(Formerly: Acts 1963(ss), c.32, s.704; Acts 1965, c.233, s.29; Acts
1969, c.425, s.1; Acts 1973, P.L.50, SEC.6.) As amended by Acts
1977(ss), P.L.4, SEC.18; P.L.390-1987(ss), SEC.39;
P.L.192-2002(ss), SEC.83; P.L.146-2008, SEC.323.
IC 6-3-7-4
Repealed
(Repealed by Acts 1980, P.L.54, SEC.9.)
IC 6-3-7-5
Independent contractor; worker's compensation election for
exemption; notification of tax treatment
Sec. 5. (a) As used in this section, "independent contractor" refers
to a person described in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5).
(b) As used in this section, "person" means an individual, a
proprietorship, a partnership, a joint venture, a firm, an association,
a corporation, or other legal entity.
(c) An independent contractor who does not make an election
under:
(1) IC 22-3-6-1(b)(4) or IC 22-3-6-1(b)(5) is not subject to the
compensation provisions of IC 22-3-2 through IC 22-3-6; or
(2) IC 22-3-7-9(b)(2) or IC 22-3-7-9(b)(3) is not subject to the
compensation provisions of IC 22-3-7;
and must file a statement with the department with supporting
documentation of independent contractor status and obtain a
certificate of exemption under this section.
(d) An independent contractor shall file with the department, in
the form prescribed by the department, a statement providing the
following information:
(1) The independent contractor's name, trade name, address, and
telephone number.
(2) The independent contractor's federal identification number
or Social Security number.
(3) The name and:
(A) Social Security number;
(B) federal employer identification number (FEIN); or
(C) taxpayer identification number (TIN);
of each person or entity with whom the independent contractor
has contracted.
(e) Along with the statement required in subsection (d), an
independent contractor shall file annually with the department
documentation in support of independent contractor status before
being granted a certificate of exemption. The independent contractor
must obtain clearance from the department of state revenue before
issuance of the certificate.
(f) An independent contractor shall pay a filing fee of five dollars
($5) with the statement required in subsection (d). The fees collected
under this subsection shall be deposited into a special account in the
state general fund known as the independent contractor information
account. Money in the independent contractor information account
is annually appropriated to the department for its use in carrying out
the purposes of this section.
(g) The department shall keep each statement and supporting
documentation received under this section on file and on request may
verify that a certificate of exemption is on file.
(h) The certificate of exemption required by this section must be
on a form prescribed and provided by the department. A certificate
issued under this section is valid for one (1) year. The department
shall maintain the original certificate on file.
(i) A certificate of exemption must certify the following
information:
(1) That the independent contractor has worker's compensation
coverage for the independent contractor's employees in
accordance with IC 22-3-2 through IC 22-3-7.
(2) That the independent contractor desires to be exempt from
being able to recover under the worker's compensation policy
or self-insurance of a person for whom the independent
contractor will perform work only as an independent contractor.
(j) The department shall provide the certificate of exemption to
the person requesting it not less than seven (7) business days after
verifying the accuracy of the supporting documentation. To be given
effect, a certificate of exemption must be filed with the worker's
compensation board of Indiana in accordance with IC 22-3-2-14.5(f)
and IC 22-3-7-34.5(g).
(k) Not more than thirty (30) days after the department receives
an independent contractor's statement and supporting documentation
and issues a certificate of exemption, the department shall provide
the independent contractor with an explanation of the department's
tax treatment of independent contractors and the duty of the
independent contractor to remit any taxes owed.
(l) The information received from an independent contractor's
statement and supporting documentation is to be treated as
confidential by the department and is to be used solely for the
purposes of this section.
(m) A contractor who knowingly or intentionally causes or assists
employees, including temporary employees, to file a false statement
and supporting documentation of independent contractor status
commits a Class D felony.
As added by P.L.75-1993, SEC.1. Amended by P.L.202-2001, SEC.1.