Exempt Transactions of Retail Merchant

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Exempt Transactions of Retail Merchant

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Section
6-2.5-5-0.4

Intent of General Assembly Adding Section 36 of This Chapter

Section
6-2.5-5-1

Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race

Section
6-2.5-5-2

Agricultural Machinery, Tools, and Equipment

Section
6-2.5-5-3

Exemption; Acquisition for Direct Use in Direct Production

Section
6-2.5-5-4

Property for Use in Producing Machinery, Tools, or Equipment

Section
6-2.5-5-5

Repealed

Section
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

Section
6-2.5-5-6

Exemption; Acquisition for Incorporation Into Product for Sale

Section
6-2.5-5-7

Materials Used in Construction Business, Public Street, or Utility Service

Section
6-2.5-5-8

"New Motor Vehicle"; Property Acquired for Resale, Rental, or Leasing in Course of Business; Aircraft

Section
6-2.5-5-9

Returnable Containers; Nonreturnable Packaging

Section
6-2.5-5-10

Electric or Steam Utilities; Production Plant or Power Production Expenses

Section
6-2.5-5-10.5

Tangible Personal Property Exemption; Public Utility or Power Subsidiary; "Utility Scale Battery Energy Storage System"

Section
6-2.5-5-11

Gas Utilities; Production or Storage Plants and Expenses

Section
6-2.5-5-12

Water Utilities; Plants and Expenses

Section
6-2.5-5-12.5

Wastewater Utilities; Plants and Expenses

Section
6-2.5-5-13

Intrastate Telecommunication Services; Video, Internet Access, or Voip Services; Equipment

Section
6-2.5-5-14

Public Utilities; Acquisitions of Personal Property

Section
6-2.5-5-15

Repealed

Section
6-2.5-5-15.5

Motor Vehicles; Intrafamilial Title Transfers

Section
6-2.5-5-16

State or Local Government Acquisitions

Section
6-2.5-5-16.5

Repealed

Section
6-2.5-5-17

Newspapers

Section
6-2.5-5-18

Drugs, Medical Equipment, Supplies, and Devices; Acquisition by Patient

Section
6-2.5-5-19

Drugs, Insulin, Oxygen, Blood, or Blood Plasma; Acquisition by Licensed Practitioner

Section
6-2.5-5-19.5

Drugs; Insulin; Oxygen; Blood Glucose Monitoring Supply; Blood or Blood Plasma

Section
6-2.5-5-20

"Food and Food Ingredients for Human Consumption"

Section
6-2.5-5-21

Exemption; Sales of Food and Food Ingredients by Nonprofit Entities to Confined or Hospitalized Persons

Section
6-2.5-5-21.5

Repealed

Section
6-2.5-5-22

Exemption; Sales of Meals; Schools; Fraternities; Sororities; Student Cooperatives

Section
6-2.5-5-23

School Building Materials

Section
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

Section
6-2.5-5-25

Exemption; Acquisition for Fund Raising by Nonprofit Entity

Section
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

Section
6-2.5-5-27

Exemptions for Property and Services Used for Public Transportation; Temporary Taxation of Natural Gas Products Used for Public Transportation

Section
6-2.5-5-27.5

Rolling Stock

Section
6-2.5-5-28

Repealed

Section
6-2.5-5-29

Manufactured Homes; Industrialized Residential Structures

Section
6-2.5-5-30

Environmental Quality Compliance; Manufacturing, Mining, Agriculture, or Recycling

Section
6-2.5-5-31

Free Distribution Newspaper; Related Transactions

Section
6-2.5-5-33

Tangible Personal Property Purchased With Food Stamps

Section
6-2.5-5-34

Sale of Lottery Tickets; Gross Retail Tax

Section
6-2.5-5-35

Tangible Personal Property Transactions

Section
6-2.5-5-36

Commercial Printing Contracts

Section
6-2.5-5-37

Professional Motor Racing Vehicle Parts Exemption; Two-Seater Indy Car Exemption; Tires and Accessories Excluded

Section
6-2.5-5-38

Repealed

Section
6-2.5-5-38.1

Qualified Computer Equipment Sales

Section
6-2.5-5-38.2

Vehicle Lease Transactions

Section
6-2.5-5-39

Cargo Trailers and Recreational Vehicles Registered for Use Outside Indiana

Section
6-2.5-5-40

Research and Development Property

Section
6-2.5-5-41

Repealed

Section
6-2.5-5-42

Aircraft Titled, Registered, or Based Outside Indiana

Section
6-2.5-5-43

Type Ii Gambling Games

Section
6-2.5-5-44

Sales to City or Town for Municipal Golf Course

Section
6-2.5-5-45

Gross Retail and Use Tax Exemption; Cigarette and Tobacco Tax Meter Machines

Section
6-2.5-5-45.8

Recycling and Recycling Materials

Section
6-2.5-5-46

Aircraft Repair and Maintenance

Section
6-2.5-5-47

Coins, Bullion, and Legal Tender

Section
6-2.5-5-48

Drainage Water Management System

Section
6-2.5-5-49

Aviation Fuel

Section
6-2.5-5-49.5

Expired

Section
6-2.5-5-50

Required Product Labels

Section
6-2.5-5-51

Special Fuel

Section
6-2.5-5-52

Hot Mix Asphalt Plant Equipment; Trucks; Pavers

Section
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

Section
6-2.5-5-54

Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days

Section
6-2.5-5-55

"Public Safety Equipment and Materials"; Exemption