Chapter

Exempt Transactions of Retail Merchant

Ind. Code § 6-2.5-5-0.4— Intent of general assembly adding section 36 of this chapter
Ind. Code § 6-2.5-5-1— Animals, feed, seed, and chemicals; race horse in a claiming race
Ind. Code § 6-2.5-5-2— Agricultural machinery, tools, and equipment; scope of exemption; proration
Ind. Code § 6-2.5-5-3— Exemption; acquisition for direct use in direct production
Ind. Code § 6-2.5-5-4— Property for use in producing machinery, tools, or equipment
Ind. Code § 6-2.5-5-5— Repealed
Ind. Code § 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
Ind. Code § 6-2.5-5-6— Exemption; acquisition for incorporation into product for sale
Ind. Code § 6-2.5-5-7— Materials used in construction business, public street, or utility service
Ind. Code § 6-2.5-5-8— "New motor vehicle"; property acquired for resale, rental, or leasing in the course of business
Ind. Code § 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
Ind. Code § 6-2.5-5-8.5— Power subsidiary; public utility
Ind. Code § 6-2.5-5-9— Returnable containers; nonreturnable packaging
Ind. Code § 6-2.5-5-10— Electric or steam utilities; production plant or power production expenses
Ind. Code § 6-2.5-5-10.5— Tangible personal property exemption; public utility or power subsidiary; "utility scale battery energy storage system"
Ind. Code § 6-2.5-5-10.7— Tangible personal property exemption; component of solar or wind energy system
Ind. Code § 6-2.5-5-11— Gas utilities; production or storage plants and expenses
Ind. Code § 6-2.5-5-12— Water utilities; plants and expenses
Ind. Code § 6-2.5-5-12.5— Wastewater utilities; plants and expenses
Ind. Code § 6-2.5-5-13— Intrastate telecommunication services; video, Internet access, or VOIP services; equipment
Ind. Code § 6-2.5-5-14— Public utilities; acquisitions of personal property
Ind. Code § 6-2.5-5-15— Repealed
Ind. Code § 6-2.5-5-15.5— Motor vehicles; intrafamilial title transfers
Ind. Code § 6-2.5-5-16— State or local government acquisitions
Ind. Code § 6-2.5-5-16.5— Repealed
Ind. Code § 6-2.5-5-17— Newspapers
Ind. Code § 6-2.5-5-18— Drugs, medical equipment, supplies, and devices; acquisition by patient
Ind. Code § 6-2.5-5-19— Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner
Ind. Code § 6-2.5-5-19.5— Drugs; insulin; oxygen; blood glucose monitoring supply; blood or blood plasma
Ind. Code § 6-2.5-5-20— "Food and food ingredients for human consumption"
Ind. Code § 6-2.5-5-21— Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons
Ind. Code § 6-2.5-5-21.5— Repealed
Ind. Code § 6-2.5-5-22— Exemption; sales of meals; schools; fraternities; sororities; student cooperatives
Ind. Code § 6-2.5-5-23— School building materials
Ind. Code § 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
Ind. Code § 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
Ind. Code § 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
Ind. Code § 6-2.5-5-27— Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation
Ind. Code § 6-2.5-5-27.5— Rolling stock
Ind. Code § 6-2.5-5-28— Repealed
Ind. Code § 6-2.5-5-29— Manufactured homes; industrialized residential structures
Ind. Code § 6-2.5-5-30— Environmental quality compliance; manufacturing, mining, agriculture, or recycling
Ind. Code § 6-2.5-5-31— Free distribution newspaper; related transactions
Ind. Code § 6-2.5-5-33— Tangible personal property purchased with food stamps
Ind. Code § 6-2.5-5-34— Sale of lottery tickets; gross retail tax
Ind. Code § 6-2.5-5-35— Tangible personal property transactions
Ind. Code § 6-2.5-5-36— Commercial printing contracts
Ind. Code § 6-2.5-5-37— Professional motor racing vehicle parts exemption; two-seater Indy car exemption; tires and accessories excluded
Ind. Code § 6-2.5-5-38— Repealed
Ind. Code § 6-2.5-5-38.1— Qualified computer equipment sales
Ind. Code § 6-2.5-5-38.2— Vehicle lease transactions
Ind. Code § 6-2.5-5-39— Cargo trailers and recreational vehicles registered for use outside Indiana
Ind. Code § 6-2.5-5-40— Research and development property
Ind. Code § 6-2.5-5-41— Repealed
Ind. Code § 6-2.5-5-42— Aircraft titled, registered, or based outside Indiana
Ind. Code § 6-2.5-5-43— Type II gambling games
Ind. Code § 6-2.5-5-44— Sales to city or town for municipal golf course
Ind. Code § 6-2.5-5-45— Gross retail and use tax exemption; cigarette and tobacco tax meter machines
Ind. Code § 6-2.5-5-45.8— Recycling and recycling materials
Ind. Code § 6-2.5-5-46— Aircraft repair and maintenance
Ind. Code § 6-2.5-5-47— Coins, bullion, and legal tender
Ind. Code § 6-2.5-5-48— Drainage water management system
Ind. Code § 6-2.5-5-49— Aviation fuel
Ind. Code § 6-2.5-5-49.5— Expired
Ind. Code § 6-2.5-5-50— Required product labels
Ind. Code § 6-2.5-5-51— Special fuel
Ind. Code § 6-2.5-5-52— Hot mix asphalt plant equipment; trucks; pavers
Ind. Code § 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
Ind. Code § 6-2.5-5-54— Special rule for sharing of a passenger motor vehicle for fewer than 15 days
Ind. Code § 6-2.5-5-55— "Public safety equipment and materials"; exemption
Ind. Code § 6-2.5-5-56— Transportation facility
Ind. Code § 6-2.5-5-57— Children's diapers
Ind. Code § 6-2.5-5-58— Agricultural commodities