§ 6-2.5-5-0.4 Intent of general assembly adding section 36 of this chapter
§ 6-2.5-5-1 Animals, feed, seed, and chemicals; race horse in a claiming race
§ 6-2.5-5-2 Agricultural machinery, tools, and equipment; scope of exemption; proration
§ 6-2.5-5-3 Exemption; acquisition for direct use in direct production
§ 6-2.5-5-4 Property for use in producing machinery, tools, or equipment
§ 6-2.5-5-5.1 Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
§ 6-2.5-5-5.1 v2 Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
§ 6-2.5-5-6 Exemption; acquisition for incorporation into product for sale
§ 6-2.5-5-7 Materials used in construction business, public street, or utility service
§ 6-2.5-5-8 “New motor vehicle”; property acquired for resale, rental, or leasing in the course of business
§ 6-2.5-5-8.2 Aircraft acquired for rental or leasing in the ordinary course of the person’s business; determination of the exemption; rental threshold
§ 6-2.5-5-8.5 Power subsidiary; public utility
§ 6-2.5-5-9 Returnable containers; nonreturnable packaging
§ 6-2.5-5-10 Electric or steam utilities; production plant or power production expenses
§ 6-2.5-5-10.5 Tangible personal property exemption; public utility or power subsidiary; “utility scale battery energy storage system”
§ 6-2.5-5-10.7 Tangible personal property exemption; component of solar or wind energy system
§ 6-2.5-5-11 Gas utilities; production or storage plants and expenses
§ 6-2.5-5-12 Water utilities; plants and expenses
§ 6-2.5-5-12.5 Wastewater utilities; plants and expenses
§ 6-2.5-5-13 Intrastate telecommunication services; video, Internet access, or VOIP services; equipment
§ 6-2.5-5-14 Public utilities; acquisitions of personal property
§ 6-2.5-5-15.5 Motor vehicles; intrafamilial title transfers
§ 6-2.5-5-16 State or local government acquisitions
§ 6-2.5-5-17 Newspapers
§ 6-2.5-5-18 Drugs, medical equipment, supplies, and devices; acquisition by patient
§ 6-2.5-5-19 Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner
§ 6-2.5-5-19.5 Drugs; insulin; oxygen; blood glucose monitoring supply; blood or blood plasma
§ 6-2.5-5-20 “Food and food ingredients for human consumption”
§ 6-2.5-5-21 Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons
§ 6-2.5-5-22 Exemption; sales of meals; schools; fraternities; sororities; student cooperatives
§ 6-2.5-5-23 School building materials
§ 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
§ 6-2.5-5-25 Exemption; nonprofit organizations; uses to carry on its not-for-profit purpose; ordinary and usual activities and operations; required application process
§ 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
§ 6-2.5-5-27 Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation
§ 6-2.5-5-27.5 Rolling stock
§ 6-2.5-5-29 Manufactured homes; industrialized residential structures
§ 6-2.5-5-30 Environmental quality compliance; manufacturing, mining, agriculture, or recycling
§ 6-2.5-5-31 Free distribution newspaper; related transactions
§ 6-2.5-5-33 Tangible personal property purchased with food stamps
§ 6-2.5-5-34 Sale of lottery tickets; gross retail tax
§ 6-2.5-5-35 Tangible personal property transactions
§ 6-2.5-5-36 Commercial printing contracts
§ 6-2.5-5-37 Professional motor racing vehicle parts exemption; two-seater Indy car exemption; tires and accessories excluded
§ 6-2.5-5-38.1 Qualified computer equipment sales
§ 6-2.5-5-38.2 Vehicle lease transactions
§ 6-2.5-5-39 Cargo trailers and recreational vehicles registered for use outside Indiana
§ 6-2.5-5-40 Research and development property
§ 6-2.5-5-42 Aircraft titled, registered, or based outside Indiana
§ 6-2.5-5-43 Type II gambling games
§ 6-2.5-5-44 Sales to city or town for municipal golf course
§ 6-2.5-5-45 Gross retail and use tax exemption; cigarette and tobacco tax meter machines
§ 6-2.5-5-45.8 Recycling and recycling materials
§ 6-2.5-5-46 Aircraft repair and maintenance
§ 6-2.5-5-47 Coins, bullion, and legal tender
§ 6-2.5-5-48 Drainage water management system
§ 6-2.5-5-49 Aviation fuel
§ 6-2.5-5-49.5 Expired
§ 6-2.5-5-50 Required product labels
§ 6-2.5-5-51 Special fuel
§ 6-2.5-5-52 Hot mix asphalt plant equipment; trucks; pavers
§ 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
§ 6-2.5-5-54 Special rule for sharing of a passenger motor vehicle for fewer than 15 days
§ 6-2.5-5-55 “Public safety equipment and materials”; exemption
§ 6-2.5-5-56 Transportation facility
§ 6-2.5-5-57 Children’s diapers
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Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 5 - Exempt Transactions of Retail Merchant

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • qualified computer equipment: means computer equipment, including hardware and software, specified by the state board of education under Indiana Code 6-2.5-5-38.1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • school: means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12. See Indiana Code 6-2.5-5-38.1
  • service center: means an educational service center established under IC 20-20-1. See Indiana Code 6-2.5-5-38.1
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5