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6-2.5-5-0.4. Intent of General Assembly Adding Section 36 of This Chapter - Sec. 0.4. It is the intent of the general assembly...
6-2.5-5-1. Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race - Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer,...
6-2.5-5-2. Agricultural Machinery, Tools, and Equipment - Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment,...
6-2.5-5-3. Exemption; Acquisition for Direct Use in Direct Production - Sec. 3. (a) For purposes of this section: (1) the:...
6-2.5-5-4. Property for Use in Producing Machinery, Tools, or Equipment - Sec. 4. Transactions involving tangible personal property, including material handling...
6-2.5-5-5. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts...
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 - Sec. 5.1. (a) As used in this section, "tangible personal...
6-2.5-5-6. Exemption; Acquisition for Incorporation Into Product for Sale - Sec. 6. Transactions involving tangible personal property are exempt from...
6-2.5-5-7. Materials Used in Construction Business, Public Street, or Utility Service - Sec. 7. Transactions involving tangible personal property are exempt from...
6-2.5-5-8. "New Motor Vehicle"; Property Acquired for Resale, Rental, or Leasing in the Course of Business - Sec. 8. (a) As used in this section, "new motor...
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 - Sec. 8.2. (a) Except as provided in subsection (f), a...
6-2.5-5-8.5. Power Subsidiary; Public Utility - Sec. 8.5. Transactions involving electrical energy, natural or artificial gas,...
6-2.5-5-9. Returnable Containers; Nonreturnable Packaging - Sec. 9. (a) As used in this section, "returnable containers"...
6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses - Sec. 10. Transactions involving tangible personal property are exempt from...
6-2.5-5-10.5. Tangible Personal Property Exemption; Public Utility or Power Subsidiary; "Utility Scale Battery Energy Storage System" - Sec. 10.5. (a) Transactions occurring on or after May 1,...
6-2.5-5-11. Gas Utilities; Production or Storage Plants and Expenses - Sec. 11. Transactions involving tangible personal property are exempt from...
6-2.5-5-12. Water Utilities; Plants and Expenses - Sec. 12. Transactions involving tangible personal property are exempt from...
6-2.5-5-12.5. Wastewater Utilities; Plants and Expenses - Sec. 12.5. (a) As used in this section, "collection plant...
6-2.5-5-13. Intrastate Telecommunication Services; Video, Internet Access, or Voip Services; Equipment - Sec. 13. Transactions involving tangible personal property are exempt from...
6-2.5-5-14. Public Utilities; Acquisitions of Personal Property - Sec. 14. (a) Transactions involving tangible personal property are exempt...
6-2.5-5-15. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.64-1988,...
6-2.5-5-15.5. Motor Vehicles; Intrafamilial Title Transfers - Sec. 15.5. A transaction involving a motor vehicle is exempt...
6-2.5-5-16. State or Local Government Acquisitions - Sec. 16. Transactions involving tangible personal property, accommodations, public utility...
6-2.5-5-16.5. Repealed - As added by P.L.162-2006, SEC.22. Amended by P.L.32-2007, SEC.2. Repealed...
6-2.5-5-17. Newspapers - Sec. 17. Sales of newspapers are exempt from the state...
6-2.5-5-18. Drugs, Medical Equipment, Supplies, and Devices; Acquisition by Patient - Sec. 18. (a) As used in this section, "legend drug"...
6-2.5-5-19. Drugs, Insulin, Oxygen, Blood, or Blood Plasma; Acquisition by Licensed Practitioner - Sec. 19. (a) As used in this section, "legend drug"...
6-2.5-5-19.5. Drugs; Insulin; Oxygen; Blood Glucose Monitoring Supply; Blood or Blood Plasma - Sec. 19.5. (a) For purposes of this section, "drug sample"...
6-2.5-5-20. "Food and Food Ingredients for Human Consumption" - Sec. 20. (a) Sales of food and food ingredients for...
6-2.5-5-21. Exemption; Sales of Food and Food Ingredients by Nonprofit Entities to Confined or Hospitalized Persons - Sec. 21. (a) For purposes of this section, "private benefit...
6-2.5-5-21.5. Repealed - As added by P.L.19-1994, SEC.5. Amended by P.L.257-2003, SEC.27. Repealed...
6-2.5-5-22. Exemption; Sales of Meals; Schools; Fraternities; Sororities; Student Cooperatives - Sec. 22. (a) Sales of school meals are exempt from...
6-2.5-5-23. School Building Materials - Sec. 23. Transactions involving tangible personal property are exempt from...
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 - Sec. 24. Transactions are exempt from the state gross retail...
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 - Sec. 25. (a) Transactions involving tangible personal property, accommodations, or...
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 - Sec. 26. (a) Sales of tangible personal property by an...
6-2.5-5-27. Exemptions for Property and Services Used for Public Transportation; Temporary Taxation of Natural Gas Products Used for Public Transportation - Sec. 27. (a) Except as provided in subsection (b), transactions...
6-2.5-5-27.5. Rolling Stock - Sec. 27.5. (a) For purposes of this section, "rolling stock"...
6-2.5-5-28. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.80-1983,...
6-2.5-5-29. Manufactured Homes; Industrialized Residential Structures - Sec. 29. (a) As used in this section: "Manufactured home"...
6-2.5-5-30. Environmental Quality Compliance; Manufacturing, Mining, Agriculture, or Recycling - Sec. 30. (a) Sales of tangible personal property are exempt...
6-2.5-5-31. Free Distribution Newspaper; Related Transactions - Sec. 31. (a) As used in this section, "free distribution...
6-2.5-5-33. Tangible Personal Property Purchased With Food Stamps - Sec. 33. Sales of tangible personal property purchased with food...
6-2.5-5-34. Sale of Lottery Tickets; Gross Retail Tax - Sec. 34. Sales of lottery tickets authorized by IC 4-30...
6-2.5-5-35. Tangible Personal Property Transactions - Sec. 35. (a) Except as provided in subsection (b), transactions...
6-2.5-5-36. Commercial Printing Contracts - Sec. 36. Transactions involving tangible personal property acquired by a...
6-2.5-5-37. Professional Motor Racing Vehicle Parts Exemption; Two-Seater Indy Car Exemption; Tires and Accessories Excluded - Sec. 37. (a) Transactions involving tangible personal property are exempt...
6-2.5-5-38. Repealed - As added by P.L.28-1997, SEC.10; P.L.62-1997, SEC.1. Repealed by P.L.253-1997(ss),...
6-2.5-5-38.1. Qualified Computer Equipment Sales - Sec. 38.1. (a) As used in this section, "service center"...
6-2.5-5-38.2. Vehicle Lease Transactions - Sec. 38.2. The value of an owned vehicle is exempt...
6-2.5-5-39. Cargo Trailers and Recreational Vehicles Registered for Use Outside Indiana - Sec. 39. (a) As used in this section, "cargo trailer"...
6-2.5-5-40. Research and Development Property - Sec. 40. (a) As used in this section, "research and...
6-2.5-5-41. Repealed - As added by P.L.137-2006, SEC.3. Amended by P.L.235-2007, SEC.1; P.L.131-2008,...
6-2.5-5-42. Aircraft Titled, Registered, or Based Outside Indiana - Sec. 42. (a) A transaction involving an aircraft, including completion...
6-2.5-5-43. Type Ii Gambling Games - Sec. 43. Sales of type II gambling games authorized by...
6-2.5-5-44. Sales to City or Town for Municipal Golf Course - Sec. 44. Transactions involving tangible personal property are exempt from...
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...
6-2.5-5-45.8. Recycling and Recycling Materials - Sec. 45.8. (a) For purposes of this section, IC 6-2.5-4-5,...
6-2.5-5-46. Aircraft Repair and Maintenance - Sec. 46. (a) Transactions involving tangible personal property (including materials,...
6-2.5-5-47. Coins, Bullion, and Legal Tender - Sec. 47. Transactions involving the sale of or the lease...
6-2.5-5-48. Drainage Water Management System - Sec. 48. (a) As used in this section, "drainage water...
6-2.5-5-49. Aviation Fuel - Sec. 49. (a) As used in this section, "aviation fuel"...
6-2.5-5-50. Required Product Labels - Sec. 50. Transactions involving labels are exempt from the state...
6-2.5-5-51. Special Fuel - Sec. 51. (a) As used in this section, "special fuel"...
6-2.5-5-52. Hot Mix Asphalt Plant Equipment; Trucks; Pavers - Sec. 52. Transactions involving the following tangible personal property that...
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 - Sec. 53. (a) This subsection applies only to property that...
6-2.5-5-54. Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days - Sec. 54. (a) For purposes of this section, an owner...
6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption - Sec. 55. (a) As used in this section, "public safety...
6-2.5-5-56. Transportation Facility - Effective 1-1-2023. Sec. 56. (a) Transactions involving tangible personal property...
6-2.5-5-57. Children's Diapers - Sec. 57. Sales of children's diapers are exempt from the...