45 Ind. Admin. Code 2.2-5-60

Current through October 31, 2024

Section 45 IAC 2.2-5-60 - Property not exempt

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 60.

The state gross retail tax does not exempt the sale by any state or accredited college or university of books, stationery, haberdashery, supplies, and other property.

45 IAC 2.2-5-60

Department of State Revenue; Ch. 5, Reg. 6-2.5-5-26 c (010); filed Dec 1, 1982, 10:35 am: 6 IR 55