Ind. Code § 6-2.5-5-22
Exemption; sales of meals; schools; fraternities; sororities; student cooperatives
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if:
Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if:
(1) the seller is a school containing students in any grade, one (1) through twelve (12);
(1) the seller is a school containing students in any grade, one (1) through twelve (12);
(2) the purchaser is one (1) of those students or a school employee; and
(2) the purchaser is one (1) of those students or a school employee; and
(3) the school furnishes the food and food ingredients on its premises.
(3) the school furnishes the food and food ingredients on its premises.
(b) Sales of food and food ingredients by not-for-profit colleges or universities are exempt from the state gross retail tax, if the purchaser is a student at the college or university.
(b) Sales of food and food ingredients by not-for-profit colleges or universities are exempt from the state gross retail tax, if the purchaser is a student at the college or university.
(c) Sales of meals after December 31, 1976, by a fraternity, sorority, or student cooperative housing organization described in section 21(b)(1)(A) of this chapter are exempt from the state gross retail tax, if the purchaser:
(c) Sales of meals by a fraternity, sorority, or student cooperative housing organization described in section 25(a)(1)(A) of this chapter are exempt from the state gross retail tax, if the purchaser:
(1) is a member of the fraternity, sorority, or student cooperative housing organization; and
(1) is a member of the fraternity, sorority, or student cooperative housing organization; and
(2) is enrolled in the college, university, or educational institution with which the fraternity, sorority, or student cooperative housing organization is connected and by which it is supervised.
(2) is enrolled in the college, university, or educational institution with which the fraternity, sorority, or student cooperative housing organization is connected and by which it is supervised.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.