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

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Exempt Transactions of Retail Merchant
  6. Gross Retail and Use Tax Exemption; Cigarette and Tobacco Tax Meter Machines

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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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