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Indiana Code

Chapter 5

IC 6-2.5-5

Exempt Transactions of Retail Merchant

0.4Intent of general assembly adding section 36 of this chapter 1Animals, feed, seed, and chemicals; race horse in a claiming race 2Agricultural machinery, tools, and equipment; scope of exemption; proration 3Exemption; acquisition for direct use in direct production 4Property for use in producing machinery, tools, or equipment 5Repealed 5.1Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities 5.1-aExemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commoditiesRepealed 6Exemption; acquisition for incorporation into product for sale 7Materials used in construction business, public street, or utility service 8"New motor vehicle"; property acquired for resale, rental, or leasing in the course of business 8.2Aircraft acquired for rental or leasing in the ordinary course of the person's business; determination of the exemption; rental threshold 8.5Power subsidiary; public utility 9Returnable containers; nonreturnable packaging 10Electric or steam utilities; production plant or power production expenses 10.5Tangible personal property exemption; public utility or power subsidiary; "utility scale battery energy storage system"10.7Tangible personal property exemption; component of solar or wind energy system 11Gas utilities; production or storage plants and expenses 12Water utilities; plants and expenses 12.5Wastewater utilities; plants and expenses 13Intrastate telecommunication services; video, Internet access, or VOIP services; equipment 14Public utilities; acquisitions of personal property 15Repealed 15.5Motor vehicles; intrafamilial title transfers 16State or local government acquisitions 16.5Repealed 17Newspapers 18Drugs, medical equipment, supplies, and devices; acquisition by patient 19Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner 19.5Drug samples; blood glucose monitoring supply; blood glucose meters 20"Food and food ingredients for human consumption"21Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons 21.5Repealed 22Exemption; sales of meals; schools; fraternities; sororities; student cooperatives 23School building materials 24Exemption; 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 25Exemption; nonprofit organizations; uses to carry on its not-for-profit purpose; ordinary and usual activities and operations; required application process 26Nonprofit 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 27Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation 27.5Rolling stock 28Repealed 29Manufactured homes; industrialized residential structures 30Environmental quality compliance; manufacturing, mining, agriculture, or recycling 31Free distribution newspaper; related transactions 33Tangible personal property purchased with food stamps 34Sale of lottery tickets; gross retail tax 35Tangible personal property transactions 36Commercial printing contracts 37Professional motor racing vehicle parts exemption; two-seater Indy car exemption; tires and accessories excluded 38Repealed 38.1Qualified computer equipment sales 38.2Vehicle lease transactions 39Cargo trailers and recreational vehicles registered for use outside Indiana 40Research and development property 41Repealed 42Aircraft titled, registered, or based outside Indiana 43Type II gambling games 44Sales to city or town for municipal golf course 45Gross retail and use tax exemption; cigarette and tobacco tax meter machines 45.8Recycling and recycling materials 46Aircraft repair and maintenance 47Coins, bullion, and legal tender 48Drainage water management system 49Aviation fuel 49.5Expired 50Required product labels 51Special fuel 52Hot mix asphalt plant equipment; trucks; pavers 53Special rule for renting or furnishing rooms, lodging, or other accommodations in a house, condominium, or apartment for fewer than 15 days 54Special rule for sharing of a passenger motor vehicle for fewer than 15 days 55"Public safety equipment and materials"; exemption 56Transportation facility 57Children's diapers 58Agricultural commodities 5.1-bExemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commoditiesRepealed