Exempt Transactions of a Retail Merchant | Midpage

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Indiana Administrative Code

Rule 5

Exempt Transactions of a Retail Merchant

Department of State Revenue

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