Indiana Code
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-41. Repealed

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 Repealed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 the Course of Business

6-2.5-5-8.2. Aircraft Acquired for Rental or Leasing in the Ordinary Course of the Person's Business; Determination of the Exemption; Rental Threshold

6-2.5-5-8.5. Power Subsidiary; Public Utility

6-2.5-5-9. Returnable Containers; Nonreturnable Packaging

6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses

6-2.5-5-10.5. Tangible Personal Property Exemption; Public Utility or Power Subsidiary; "Utility Scale Battery Energy Storage System"

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 Repealed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 Repealed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 the United States Government; Commercial Printing; Receipts or Collection or Taxes; Amounts Represented by an Encumbrance in Like Kind Exchange of Tangible Personal Property

6-2.5-5-25. Exemption; Nonprofit Organizations; Uses to Carry on Its Not-for-Profit Purpose; Ordinary and Usual Activities and Operations; Required Application Process

6-2.5-5-26. Nonprofit Entities; Less Than $20,000 in Sales; Sale for Educational, Cultural, or Religious Purpose; Sale for Professional or Workforce Education Improvement Purposes; Sale by a Public Library

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

6-2.5-5-50. 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

6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption

6-2.5-5-56. Transportation Facility

6-2.5-5-57. Children's Diapers