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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
6-2.5-5-45. Gross retail and use tax exemption; cigarette and tobacco tax meter machines
Universal Citation: IN Code § 6-2.5-5-45 (2019)
IC 6-2.5-5-45 Gross retail and use tax exemption; cigarette and tobacco tax meter machines
Sec. 45. Transactions involving tangible personal property (including excise tax meter machines and related accessories, such as re-packers, cutters, and supplies) are exempt from the state gross retail tax if the property is acquired:
(1) by a person that is required to affix excise tax stamps under IC 6-7; and
(2) for the exclusive purpose of complying with IC 6-7.
As added by P.L.153-2012, SEC.4; P.L.155-2012, SEC.1.
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