Ind. Code § 6-2.5-5-45

Current through P.L. 171-2024

Section 6-2.5-5-45 - Gross retail and use tax exemption; cigarette and tobacco tax meter machines

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.

IC 6-2.5-5-45

Added by P.L. 155-2012, SEC. 1, eff. 7/1/2012.

Added by P.L. 153-2012, SEC. 4, eff. 7/1/2012.