Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-5 - Exempt Transactions of a Retail Merchant
Section 45 IAC 2.2-5-67 - Income from sale of mobile home or industrialized residential structure; exemption

45 Ind. Admin. Code 2.2-5-67

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Current through December 4, 2024
Section 45 IAC 2.2-5-67 - Income from sale of mobile home or industrialized residential structure; exemption

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 67.

(a) Thirty-five percent (35%) of the gross retail income derived from the sale of a "mobile home" or "industrialized residential structure" is not subject to the gross retail tax.
(b) Thirty-five percent (35%) of the gross retail income derived from the sale of a "mobile home" or "industrialized residential structure" is attributable to costs other than the cost of materials used in manufacturing such structures.

45 IAC 2.2-5-67

Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29 c (010); filed Dec 1, 1982, 10:35 am: 6 IR 59