2019 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-26. 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
Sec. 26. (a) Sales of tangible personal property are exempt from the state gross retail tax, if:
(1) the seller is an organization that is described in section 21(b)(1) of this chapter;
(2) the organization makes the sale to make money to carry on a not-for-profit purpose; and
(3) the organization does not make those sales during more than thirty (30) days in a calendar year.
(b) Sales of tangible personal property are exempt from the state gross retail tax, if:
(1) the seller is an organization described in section 21(b)(1) of this chapter;
(2) the seller is not operated predominantly for social purposes;
(3) the property sold is designed and intended primarily either for the organization's educational, cultural, or religious purposes, or for improvement of the work skills or professional qualifications of the organization's members; and
(4) the property sold is not designed or intended primarily for use in carrying on a private or proprietary business.
(c) Sales of tangible personal property by a public library, or a charitable organization described in section 21(b)(1) of this chapter formed to support a public library, are exempt from the state gross retail tax if the property sold consists of:
(1) items in the library's circulated and publicly available collections, including items from the library's holdings; or
(2) items that would typically be included in the library's circulated and publicly available collections and that are donated by individuals or organizations to a public library or to a charitable organization described in section 21(b)(1) of this chapter formed to support a public library.
The exemption provided by this subsection does not apply to any other sales of tangible personal property by a public library.
(d) The exemption provided by this section does not apply to an accredited college or university's sales of books, stationery, haberdashery, supplies, or other property.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.6; P.L.192-2002(ss), SEC.57; P.L.214-2018(ss), SEC.1.
