Chapter 5 - EXEMPT TRANSACTIONS OF RETAIL MERCHANT
- 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 - [Effective Until 7/1/2024] Agricultural machinery, tools, and equipment; scope of exemption; proration
- Section 6-2.5-5-2 - [Effective 7/1/2024] Agricultural machinery, tools, and equipment; scope of exemption; proration
- 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- Section 6-2.5-5-5 - [Repealed]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 - [Effective Until 1/1/2025] Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
- Section 6-2.5-5-5.1 - [Effective 1/1/2025] 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 the course of business
- Section 6-2.5-5-8.2 - [Effective Until 7/1/2024] Aircraft acquired for rental or leasing in the ordinary course of the person's business; determination of the exemption; rental threshold
- Section 6-2.5-5-8.2 - [Effective 7/1/2024] Aircraft acquired for rental or leasing in the ordinary course of the person's business; determination of the exemption; rental threshold
- Section 6-2.5-5-8.5 - Power subsidiary; public utility
- 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 6-2.5-5-10.7 - Tangible personal property exemption; component of solar or wind energy 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 - [Effective Until 7/1/2024] Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons
- Section 6-2.5-5-21 - [Effective 7/1/2024] 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 the United States government; commercial printing; receipts or collection or taxes; amounts represented by an encumbrance in like kind exchange of tangible personal property
- Section 6-2.5-5-25 - [Effective Until 7/1/2024] Exemption; nonprofit organizations; uses to carry on its not-for-profit purpose; ordinary and usual activities and operations; required application process
- Section 6-2.5-5-25 - [Effective 7/1/2024] Exemption; nonprofit organizations; uses to carry on its not-for-profit purpose; ordinary and usual activities and operations; required application process
- Section 6-2.5-5-26 - Nonprofit organizations; less than $100,000 in sales; sale for educational, cultural, or religious purpose; sale by a church or school; sale by a public library
- 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 - [Effective Until 7/1/2024] Qualified computer equipment sales
- Section 6-2.5-5-38.1 - [Effective 7/1/2024] 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
- Section 6-2.5-5-56 - Transportation facility
- Section 6-2.5-5-57 - Children's diapers