Rule 5 - Exempt Transactions of a Retail Merchant
- Section 45 IAC 2.2-5-1 - Agricultural production; definitions
- Section 45 IAC 2.2-5-2 - Sales to farmers; feed
- Section 45 IAC 2.2-5-3 - Sales to farmers; agricultural commodities
- Section 45 IAC 2.2-5-4 - Farmers and others engaged in agricultural production
- Section 45 IAC 2.2-5-5 - Raising horses, donkeys and ponies; application for sales tax
- Section 45 IAC 2.2-5-6 - Direct production of agricultural commodities; sales of agricultural machinery
- Section 45 IAC 2.2-5-7 - Direct production of grain; sales of agricultural machinery
- Section 45 IAC 2.2-5-8 - Sales of manufacturing machinery, tools and equipment used in direct production, manufacture, fabrication, assembly, or finishing of other tangible personal property
- Section 45 IAC 2.2-5-9 - Sales of manufacturing machinery, tools and equipment to be directly used by the purchaser in extraction and mining
- Section 45 IAC 2.2-5-10 - Sales of manufacturing machinery, tools and equipment to be directly used in processing or refining tangible personal property
- Section 45 IAC 2.2-5-11 - Sales of tangible personal property used in the direct production of manufacturing or agricultural machinery, tools and equipment
- Section 45 IAC 2.2-5-12 - Sales of tangible personal property directly consumed in manufacturing, processing, refining or mining
- Section 45 IAC 2.2-5-13 - Sales of tangible personal property directly consumed in agriculture, horticulture, floriculture, or arboriculture
- Section 45 IAC 2.2-5-14 - Material incorporated into tangible personal property produced for resale
- Section 45 IAC 2.2-5-15 - Sales for resale
- Section 45 IAC 2.2-5-16 - Wrapping materials and containers
- Section 45 IAC 2.2-5-17 - Exempt accounts for utilities which furnish or sell electrical energy; steam or steam heating service
- Section 45 IAC 2.2-5-18 - Exempt accounts for utilities which furnish or sell natural or artificial gas or mixtures
- Section 45 IAC 2.2-5-19 - Exempt accounts for utilities which furnish or sell water
- Section 45 IAC 2.2-5-20 - Exempt accounts for utilities which furnish or sell telephone services
- Section 45 IAC 2.2-5-21 - Sales of motor vehicles, trailers or aircraft, delivery for use outside of Indiana (Repealed)
- Section 45 IAC 2.2-5-22 - Motor vehicles (Repealed)
- Section 45 IAC 2.2-5-23 - Aircraft (Repealed)
- Section 45 IAC 2.2-5-24 - Sales to Indiana and its instrumentalities
- Section 45 IAC 2.2-5-25 - Government agencies and units purchases; application of sales tax
- Section 45 IAC 2.2-5-26 - Sales of newspapers
- Section 45 IAC 2.2-5-27 - Medical exemptions; definitions
- Section 45 IAC 2.2-5-28 - Medical equipment, supplies and devices; exemptions (Repealed)
- Section 45 IAC 2.2-5-29 - Medical equipment, supplies and devices; rental (Repealed)
- Section 45 IAC 2.2-5-30 - Hearing aids; sales (Repealed)
- Section 45 IAC 2.2-5-31 - Hearing aids; sales of parts, attachments or accessories (Repealed)
- Section 45 IAC 2.2-5-32 - Devices used to administer insulin; exemption
- Section 45 IAC 2.2-5-33 - Prescription drugs; sales
- Section 45 IAC 2.2-5-34 - Insulin, oxygen, blood and blood plasma; sales
- Section 45 IAC 2.2-5-35 - Sales of drugs to doctors and other licensed practitioners
- Section 45 IAC 2.2-5-36 - Licensed practitioners; purchases
- Section 45 IAC 2.2-5-37 - Definitions
- Section 45 IAC 2.2-5-38 - Food for human consumption; exemptions
- Section 45 IAC 2.2-5-39 - Food for human consumption; exemption examples
- Section 45 IAC 2.2-5-40 - Food not exempt
- Section 45 IAC 2.2-5-41 - Confectionary items
- Section 45 IAC 2.2-5-42 - Soft drinks, sodas and similar beverages
- Section 45 IAC 2.2-5-43 - Food for immediate consumption
- Section 45 IAC 2.2-5-44 - Combination business; sales of groceries and meals
- Section 45 IAC 2.2-5-45 - Caterers
- Section 45 IAC 2.2-5-46 - School meals
- Section 45 IAC 2.2-5-47 - School building materials
- Section 45 IAC 2.2-5-48 - Gross receipts exempt from gross income tax; U.S. and Indiana tax collection agents
- Section 45 IAC 2.2-5-49 - Sales to the United States
- Section 45 IAC 2.2-5-50 - Selling at retail; gross income
- Section 45 IAC 2.2-5-51 - United States retailer's and manufacturer's excise taxes
- Section 45 IAC 2.2-5-52 - Encumbrances on trade-ins
- Section 45 IAC 2.2-5-53 - Interstate commerce; sales
- Section 45 IAC 2.2-5-54 - Delivery site
- Section 45 IAC 2.2-5-55 - Not-for-profit organizations; acquisitions
- Section 45 IAC 2.2-5-56 - Fraternities, sororities, and student cooperative housing organizations; acquisitions
- Section 45 IAC 2.2-5-57 - Not-for-profit organization; sales under 30 day rule
- Section 45 IAC 2.2-5-58 - Not-for-profit organizations for educational, cultural or religious purposes; sales
- Section 45 IAC 2.2-5-59 - Not-for-profit organizations to improve skills of members; sales
- Section 45 IAC 2.2-5-60 - Property not exempt
- Section 45 IAC 2.2-5-61 - Public transportation; acquisitions
- Section 45 IAC 2.2-5-62 - Tangible personal property directly consumed in the rendering of public transportation
- Section 45 IAC 2.2-5-63 - Service directly used or consumed in rendering public transportation
- Section 45 IAC 2.2-5-64 - Gasohol exemption (Repealed)
- Section 45 IAC 2.2-5-65 - Mobile homes; industrial residential structures
- Section 45 IAC 2.2-5-66 - Sale not attributable to cost of material; exemption
- Section 45 IAC 2.2-5-67 - Income from sale of mobile home or industrialized residential structure; exemption
- Section 45 IAC 2.2-5-68 - Other exemptions
- Section 45 IAC 2.2-5-69 - Administration; Form ST-108MH
- Section 45 IAC 2.2-5-70 - Environmental quality control equipment