Sec. 0.4. It is the intent of the general assembly that the addition of section 36 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2011, SEC.135.
Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer, pesticides, fungicides, and other tangible personal property are exempt from the state gross retail tax if: (1) the person acquiring the property acquires it for the person’s direct use in the direct production of food and food ingredients or commodities for sale or for further […]
Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as production plant or power production expenses, according to the uniform system of accounts which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and (2) the person acquiring the […]
Sec. 10.5. (a) Transactions occurring on or after May 1, 2021, involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as a utility scale battery energy storage system as defined in subsection (b); (2) the person acquiring the property is: (A) a public utility that furnishes […]
Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as production plant, storage plant, production expenses, or underground storage expenses according to the uniform system of accounts, which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and (2) […]
Sec. 12. Transactions involving tangible personal property are exempt from the state gross retail tax if: (1) the property is classified as source of supply plant and expenses, the pumping plant and expenses, or water treatment plant and expenses according to the uniform system of accounts which was adopted and prescribed for the utility by […]
Sec. 12.5. (a) As used in this section, “collection plant and expenses” includes the following: (1) Expenditures for collection plant, which include the following: (A) Land and land rights. (B) Structures and improvements. (C) Power generation equipment. (D) Collection sewers and special collecting structures. (E) Receiving wells. (F) Pumping equipment. (G) Transportation equipment. (H) Other […]
Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is: (A) classified as central office equipment, station equipment or apparatus, station connection, wiring, or large private branch exchanges according to the uniform system of accounts which was adopted and prescribed for the utility by the […]
Sec. 14. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property is: (1) a municipally owned utility; (2) a utility owned or operated by a special district; or (3) a public utility owned or operated by a not-for-profit corporation incorporated under: (A) the Indiana […]
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.64-1988, SEC.1; P.L.335-1989(ss), SEC.5. Repealed by P.L.81-2004, SEC.60.
Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if: (1) the transaction consists of changing the motor vehicle title to add or delete an individual; and (2) the individual being added or deleted is the spouse, child, grandparent, parent, or sibling of an owner. As added by […]
Sec. 16. Transactions involving tangible personal property, accommodations, public utility commodities, and public utility service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, commodities, or service: (1) is the state of Indiana, an agency or instrumentality of the state, a political subdivision of the state, or an agency […]
As added by P.L.162-2006, SEC.22. Amended by P.L.32-2007, SEC.2. Repealed by P.L.58-2012, SEC.3.
Sec. 17. Sales of newspapers are exempt from the state gross retail tax. As added by Acts 1980, P.L.52, SEC.1.
Sec. 18. (a) As used in this section, “legend drug” means a drug (as defined in IC 6-2.5-1-17) that is also a legend drug for purposes of IC 16-18-2-199. (b) As used in this section, “nonlegend drug” means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug. (c) Transactions involving the […]
Sec. 19. (a) As used in this section, “legend drug” means a drug as defined in IC 6-2.5-1-17 that is also a legend drug for purposes of IC 16-18-2-199. (b) As used in this section, “nonlegend drug” means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug. (c) Transactions involving drugs, […]
Sec. 19.5. (a) For purposes of this section, “drug sample” means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is furnished without charge. (b) For purposes of this section, “blood glucose monitoring supply” means blood glucose measuring strips, lancets, and other […]
Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into activities described in this subsection from an onsite location, are exempt from the state gross retail tax if the person acquiring that property acquires it for the person’s direct use in the direct […]
Sec. 20. (a) Sales of food and food ingredients for human consumption are exempt from the state gross retail tax. (b) For purposes of this section, the term “food and food ingredients for human consumption” includes the following items if sold without eating utensils provided by the seller: (1) Food sold by a seller whose […]
Sec. 21. (a) For purposes of this section, “private benefit or gain” does not include reasonable compensation paid to an employee for work or services actually performed. (b) Sales of food and food ingredients are exempt from the state gross retail tax if: (1) the seller meets the filing requirements under subsection (d) and is […]
