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2019 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
- 6-2.5-5-0.4. Intent of general assembly adding section 36 of this chapter
- 6-2.5-5-1. Animals, feed, seed, and chemicals; race horse in a claiming race
- 6-2.5-5-2. Agricultural machinery, tools, and equipment
- 6-2.5-5-3. Exemption; acquisition for direct use in direct production
- 6-2.5-5-4. Property for use in producing machinery, tools, or equipment
- 6-2.5-5-5. Repealed
- 6-2.5-5-5.1. Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
- 6-2.5-5-6. Exemption; acquisition for incorporation into product for sale
- 6-2.5-5-7. Materials used in construction business, public street, or utility service
- 6-2.5-5-8. "New motor vehicle"; property acquired for resale, rental, or leasing in course of business; aircraft
- 6-2.5-5-9. Returnable containers; nonreturnable packaging
- 6-2.5-5-10. Electric or steam utilities; production plant or power production expenses
- 6-2.5-5-11. Gas utilities; production or storage plants and expenses
- 6-2.5-5-12. Water utilities; plants and expenses
- 6-2.5-5-12.5. Wastewater utilities; plants and expenses
- 6-2.5-5-13. Intrastate telecommunication services; video, Internet access, or VOIP services; equipment
- 6-2.5-5-14. Public utilities; acquisitions of personal property
- 6-2.5-5-15. Repealed
- 6-2.5-5-15.5. Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16. State or local government acquisitions
- 6-2.5-5-16.5. Repealed
- 6-2.5-5-17. Newspapers
- 6-2.5-5-18. Drugs, medical equipment, supplies, and devices; acquisition by patient
- 6-2.5-5-19. Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner
- 6-2.5-5-19.5. Drugs; insulin; oxygen; blood glucose monitoring supply; blood or blood plasma
- 6-2.5-5-20. "Food and food ingredients for human consumption"
- 6-2.5-5-21. Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons
- 6-2.5-5-21.5. Repealed
- 6-2.5-5-22. Exemption; sales of meals; schools; fraternities; sororities; student cooperatives
- 6-2.5-5-23. School building materials
- 6-2.5-5-24. Exemption; sales to United States government; commercial printing; receipt or collection of taxes; earnings on United States bonds; transactions with another state or foreign country
- 6-2.5-5-25. Exemption; acquisition for fund raising by nonprofit entity
- 6-2.5-5-26. Exemption; nonprofit entities; sales for less than 30 days each year; sale for educational, cultural, or religious purpose; sale for professional or workforce education improvement purposes; sale by a public library and certain charitable organizations
- 6-2.5-5-27. Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation
- 6-2.5-5-27.5. Rolling stock
- 6-2.5-5-28. Repealed
- 6-2.5-5-29. Manufactured homes; industrialized residential structures
- 6-2.5-5-30. Environmental quality compliance; manufacturing, mining, agriculture, or recycling
- 6-2.5-5-31. Free distribution newspaper; related transactions
- 6-2.5-5-33. Tangible personal property purchased with food stamps
- 6-2.5-5-34. Sale of lottery tickets; gross retail tax
- 6-2.5-5-35. Tangible personal property transactions
- 6-2.5-5-36. Commercial printing contracts
- 6-2.5-5-37. Professional motor racing vehicle parts exemption; two-seater Indy car exemption; tires and accessories excluded
- 6-2.5-5-38. Repealed
- 6-2.5-5-38.1. Qualified computer equipment sales
- 6-2.5-5-38.2. Vehicle lease transactions
- 6-2.5-5-39. Cargo trailers and recreational vehicles registered for use outside Indiana
- 6-2.5-5-40. Research and development property
- 6-2.5-5-41. Repealed
- 6-2.5-5-42. Aircraft titled, registered, or based outside Indiana
- 6-2.5-5-43. Type II gambling games
- 6-2.5-5-44. Sales to city or town for municipal golf course
- 6-2.5-5-45. Gross retail and use tax exemption; cigarette and tobacco tax meter machines
- 6-2.5-5-45.8. Recycling and recycling materials
- 6-2.5-5-46. Aircraft repair and maintenance
- 6-2.5-5-47. Coins, bullion, and legal tender
- 6-2.5-5-48. Drainage water management system
- 6-2.5-5-49. Aviation fuel
- 6-2.5-5-49.5. Expired
- 6-2.5-5-50. Required product labels
- 6-2.5-5-51. Special fuel
- 6-2.5-5-52. Hot mix asphalt plant equipment; trucks; pavers
- 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
- 6-2.5-5-54. Special rule for sharing of a passenger motor vehicle for fewer than 15 days
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