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Property Tax | Sales and Use Tax | Individual Income Tax | Corporate Income Tax
Unemployment Compensation Tax | Workers Compensation Tax | Exemptions

Property Tax The property tax is an ad valorum levy on all tangible property, land, buildings, machinery, equipment and inventory. Rates of Taxation For Additional Information, please contact: LaPorte County Assessor Carol McDaniel 813 Lincolnway, Suite 201 LaPorte, IN 46350 (219) 326-6808 ext 268/290 Fax: (219) 326-7084

Michigan Township Assessor
Terry Beckinger
105 W. 5th Street
Michigan City, Indiana 46360
Phone:219-874-4239
Fax:219-873-3022
Email: mcassessor@laportecounty.org

Coolspring Township Assessor
Pam Kieft
701 Pinetree Dr.
Michigan City, IN 46360
(219) 872-0050

State Board of Tax Commissioners
Diana Boylls
(317) 233-8285
Email: taxboard@tcb.state.in.us

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Sales and Use Tax

The Indiana sales and use tax is imposed at a rate of five percent and is basically a tax on retail sales. The tax applies, however, to five major categories of consumer transactions:

1. the sales of tangible personal property to the ultimate consumer;
2. hotel and motel accommodations if rented for less than 30 days;
3. interstate telephone and telegraph charges;
4. sale of electricity, water or gas, and
5. rental or leasing of tangible personal property

Exemptions from the Indiana sales tax include: sales for resale; value of trade-ins; and sales of food, prescription drugs, orthopedic devices and newspapers. The exemption of food is essentially limited to groceries and does not extend to restaurant meals, to prepared meals to be consumed either on or off the premises of the merchant, or to food sold through vending machines or by street vendors.

Property constituting or consumed in the operation of pollution abatement equipment is exempt.

The Indiana sales tax law also provides a "direct use" exemption for manufacturers, utilities, farmers and businesses engaged in providing public transportation. To be directly used, an item must either be actually incorporated in the product or have a direct part in production by either being consumed or directly acting on the article being manufactured during the manufacturing process.

For Additional Information, please contact:
Indiana Department of Revenue - Indianapolis
Click here for a list of district offices and contact numbers.

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Individual Income Tax

The Indiana individual adjusted gross income tax is a flat rate net income tax levied at a rate of 3.4 percent after exemptions. The adjusted gross income of individuals and unincorporated businesses subject to this tax is the same as "adjusted gross income" as defined in the Federal Internal Revenue Code. For the individual taxpayer, federal itemized deductions are not allowed. Unincorporated businesses can deduct certain expenses resulting from the cost of doing business. Exemptions allowed the individual taxpayer are $1000 for the taxpayer and for each dependent. Additional $1000 exemptions are allowed for the blind and for those over 65. Other credits and exemptions are available to the elderly, but with different income tests at varying levels.

For Additional Information, please contact:
Indiana Department of Revenue - Indianapolis
Click here for a list of district offices and contact numbers.

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Corporate Income Tax

Indiana manufacturers calculate three income taxes.

1. Corporate Adjusted Gross Income Tax: 3.4%
2. Corporate Gross Income Tax: 0.3% for Manufacturers, 1.2% Non-Manufacturers and Utilities.
3. Corporate Supplemental Net Income Tax: 4.5%

A corporation doing business in Indiana computes both the corporate adjusted gross income tax and the corporate gross income tax, but pays only the higher of the two in addition to the corporate supplemental net income tax. There is no corporate Franchise Tax in Indiana.

For Additional Information, please contact:
Indiana Department of Revenue - Indianapolis
Click here for a list of district offices and contact numbers.

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Unemployment Compensation Tax

Employer Contribution
.2% - 5.5% based on experience rating; wage base $7,000
2.7% new employer rate

For more information, contact:
Indiana Department of Workforce Development

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Workers Compensation

Workers Compensation based on job classification.
Employee benefits: 66 2/3 % of weekly wage with a $488 maximum (1999).

For more information, contact:
Worker's Compensation Board

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Exemptions

Corporate Gross Income
Industrial - $1,000 Gross Income

For more information, contact: Indiana Department of Commerce

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Additional Resources

For additional information on taxes in other LaPorte County Communities, please visit the following sites:

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