reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-13. Intrastate Telecommunication Services; Video, Internet Access, or Voip Services; Equipment

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 Indiana utility regulatory commission;(B) mobile telecommunications switching office equipment, radio or microwave transmitting or receiving equipment, including, without limitation, towers, antennae, and property that perform a function similar to the function performed by any of the property described in clause (A); or(C) a part of a national, regional, or local headend or similar facility operated by a person furnishing video services, cable radio services, satellite television or radio services, or Internet access services; and(2) the person acquiring the property:(A) furnishes or sells intrastate telecommunication service in a retail transaction described in IC 6-2.5-4-6; or(B) uses the property to furnish:(i) video services or Internet access services; or(ii) VOIP services.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.11; P.L.71-1993, SEC.9; P.L.182-2009(ss), SEC.177.
IN Code § 6-2.5-5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-14. Public Utilities; Acquisitions of Personal Property

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 General Not for Profit Corporation Act (Acts 1935, Chapter 157, as amended), notwithstanding its repeal;(B) the Indiana Not-for-Profit Corporation Act of 1971 (IC 23-7-1.1), notwithstanding its repeal; or(C) IC 23-17.(b) The term "public utility owned or operated by a not-for-profit corporation" does not include those public utilities incorporated under Acts 1935, chapter 157, as amended, and which are owned or operated by local district rural electric membership corporations.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.53, SEC.1; P.L.179-1991, SEC.10.
IN Code § 6-2.5-5-15.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-15.5. Motor Vehicles; Intrafamilial Title Transfers

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 P.L.73-1993, SEC.1.
IN Code § 6-2.5-5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-16. State or Local Government Acquisitions

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 or instrumentality of a political subdivision of the state, including a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal); and(2) predominantly uses the property, accommodations, commodities, or service to perform its governmental functions.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.25-1991, SEC.3; P.L.1-1996, SEC.45; P.L.293-2013(ts), SEC.4.
IN Code § 6-2.5-5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-17. Newspapers

Sec. 17. Sales of newspapers are exempt from the state gross retail tax.As added by Acts 1980, P.L.52, SEC.1.
IN Code § 6-2.5-5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-18. Drugs, Medical Equipment, Supplies, and Devices; Acquisition by Patient

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 following are exempt from the state gross retail tax if the end user acquires the property upon a prescription or drug order (as defined in IC 16-42-19-3) from a licensed practitioner:(1) Durable medical equipment.(2) Mobility enhancing equipment.(3) Prosthetic devices, including artificial limbs, orthopedic devices, dental prosthetic devices, eyeglasses, and contact lenses.(4) Other medical supplies or devices that are used exclusively for medical treatment of a medically diagnosed condition, including a medically diagnosed condition due to:(A) injury;(B) bodily dysfunction; or(C) surgery.(5) Hearing aid devices that are worn on the body and designed to aid, improve, or correct defective human hearing, including:(A) parts;(B) attachments;(C) batteries; or(D) accessories;reasonably necessary for use of a hearing aid device.(6) Legend drugs and nonlegend drugs, if:(A) a registered pharmacist makes the sale to a patient upon the prescription of a licensed practitioner; or(B) a licensed practitioner makes the sale to a patient.(7) A nonlegend drug, if:(A) the nonlegend drug is dispensed upon an original prescription or a drug order (as defined in IC 16-42-19-3); and(B) the ultimate user of the drug is a person confined to a hospital or health care facility.(8) Food, food ingredients, and dietary supplements that are sold by a licensed practitioner or pharmacist.(d) Transactions involving the following are exempt from the state gross retail tax if the patient acquires the property for the patient's own use without a prescription or drug order:(1) Hearing aid devices that are:(A) worn on the body and designed to aid, improve, or correct defective human hearing, including:(i) parts;(ii) attachments;(iii) batteries; or(iv) accessories;reasonably necessary for the use of a hearing aid device; and(B) fitted or dispensed by a person licensed or registered for that purpose.(2) Prosthetic devices, including artificial limbs, orthopedic devices, dental prosthetic devices, eyeglasses, and contact lenses, that are:(A) used to aid, improve, or correct human movement and operation; and(B) fitted or dispensed by a person licensed or registered for that purpose.(3) Colostomy bags, ileostomy bags, and the medical equipment, supplies, and devices used in conjunction with those bags.(4) Devices and equipment used to administer insulin.(5) Insulin, oxygen, blood, and blood plasma, if purchased for medical purposes.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.23; P.L.182-2009(ss), SEC.178; P.L.113-2010, SEC.50; P.L.84-2011, SEC.3; P.L.265-2013, SEC.5; P.L.242-2015, SEC.8; P.L.239-2017, SEC.8.
IN Code § 6-2.5-5-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-19. Drugs, Insulin, Oxygen, Blood, or Blood Plasma; Acquisition by Licensed Practitioner

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, insulin, oxygen, blood, and blood plasma are exempt from the state gross retail tax if purchased by a licensed practitioner (as defined in IC 6-2.5-1-21.5) or a health care facility (as defined in IC 16-18-2-161(a)) for the purpose of:(1) direct consumption in treating patients; or(2) resale to a patient that the practitioner is treating, in the case of sales of legend or nonlegend drugs.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.81, SEC.1; P.L.19-1994, SEC.4; P.L.257-2003, SEC.24; P.L.242-2015, SEC.9.
IN Code § 6-2.5-5-19.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-19.5. Drugs; Insulin; Oxygen; Blood Glucose Monitoring Supply; Blood or Blood Plasma

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 similar diabetic supplies furnished without charge.(c) For purposes of this section, "diabetic supply distributor" means a person that primarily sells blood glucose meters for resale and not for retail sale.(d) Transactions involving the following are exempt from the state gross retail tax:(1) A drug sample, the packaging and literature for a drug sample, a blood glucose monitoring supply, and the packaging and literature for a blood glucose monitoring supply.(2) Tangible personal property that will be used as a drug sample or a blood glucose monitoring supply or that will be processed, manufactured, or incorporated into:(A) a drug sample or a blood glucose monitoring supply; or(B) the packaging or literature for a drug sample or a blood glucose monitoring supply.(3) Blood glucose meters and the packaging or literature for a blood glucose meter furnished without charge by a diabetic supply distributor.As added by P.L.61-1997, SEC.1. Amended by P.L.182-2009(ss), SEC.179; P.L.265-2013, SEC.6; P.L.87-2014, SEC.2.
IN Code § 6-2.5-5-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-20. "Food and Food Ingredients for Human Consumption"

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 proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries).(2) Food sold in an unheated state by weight or volume as a single item.(3) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.(c) Except as otherwise provided by subsection (b), for purposes of this section, the term "food and food ingredients for human consumption" does not include:(1) candy;(2) alcoholic beverages;(3) soft drinks;(4) food sold in a heated state or heated by the seller;(5) two (2) or more food ingredients mixed or combined by the seller for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses);(6) food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food);(7) tobacco; or(8) dietary supplements.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.86-1989, SEC.1; P.L.257-2003, SEC.25; P.L.195-2005, SEC.2; P.L.113-2010, SEC.51; P.L.92-2018, SEC.1.
IN Code § 6-2.5-5-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-22. Exemption; Sales of Meals; Schools; Fraternities; Sororities; Student Cooperatives

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);(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.(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:(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.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.49, SEC.2; Acts 1981, P.L.77, SEC.3; P.L.192-2002(ss), SEC.54; P.L.257-2003, SEC.28.
IN Code § 6-2.5-5-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-23. School Building Materials

Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it for incorporation into a school building which is being constructed by a lessor corporation in accordance with a lease executed under IC 20-47-2 or IC 20-47-3.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-2006, SEC.67.
IN Code § 6-2.5-5-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-24. Exemption; Sales to United States Government; Commercial Printing; Receipt or Collection of Taxes; Earnings on United States Bonds; Transactions With Another State or Foreign Country

Sec. 24. (a) Transactions are exempt from the state gross retail tax to the extent that the gross retail income from those transactions is derived from gross receipts that are:(1) derived from sales to the United States government, to the extent the state is prohibited by the Constitution of the United States from taxing that gross income;(2) derived from commercial printing that results in printed materials, excluding the business of photocopying, that are shipped, mailed, or delivered outside Indiana;(3) United States or Indiana taxes received or collected as a collecting agent explicitly designated as a collecting agent for a tax by statute for the state or the United States;(4) collections by a retail merchant of a retailer's excise tax imposed by the United States if:(A) the tax is imposed solely on the sale at retail of tangible personal property;(B) the tax is remitted to the appropriate taxing authority; and(C) the retail merchant collects the tax separately as an addition to the price of the property sold;(5) collections of a manufacturer's excise tax imposed by the United States on motor vehicles, motor vehicle bodies and chassis, parts and accessories for motor vehicles, tires, tubes for tires, or tread rubber and laminated tires, if the excise tax is separately stated by the collecting taxpayer as either an addition to or an inclusion in the price of the property sold; or(6) amounts represented by an encumbrance of any kind on tangible personal property received by a retail merchant in reciprocal exchange for tangible personal property of like kind.(b) Transactions are exempt from the state gross retail tax to the extent that the gross retail income from those transactions is derived from gross receipts that are:(1) interest or other earnings paid on bonds or other securities issued by the United States, to the extent the Constitution of the United States prohibits the taxation of that gross income; or(2) derived from business conducted in commerce between the state and either another state or a foreign country, to the extent the state is prohibited from taxing that gross income by the Constitution of the United States.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.4; P.L.78-1989, SEC.7; P.L.192-2002(ss), SEC.55.
IN Code § 6-2.5-5-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-25. Exemption; Acquisition for Fund Raising by Nonprofit Entity

Sec. 25. (a) Transactions involving tangible personal property, accommodations, or service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, or service:(1) is an organization described in section 21(b)(1) of this chapter;(2) primarily uses the property, accommodations, or service to carry on or to raise money to carry on its not-for-profit purpose; and(3) is not an organization operated predominantly for social purposes.(b) Transactions involving tangible personal property or service are exempt from the state gross retail tax, if the person acquiring the property or service:(1) is a fraternity, sorority, or student cooperative housing organization described in section 21(b)(1)(A) of this chapter; and(2) uses the property or service to carry on its ordinary and usual activities and operations as a fraternity, sorority, or student cooperative housing organization.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.49, SEC.3; Acts 1981, P.L.77, SEC.5; P.L.192-2002(ss), SEC.56; P.L.293-2013(ts), SEC.6.
IN Code § 6-2.5-5-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-26. Exemption; Nonprofit Entities; Sales for Less Than 30 Days Each Year; Sale for Educational, Cultural, or Religious Purpose; Sale for Professional or Workforce Education Improvement Purposes; Sale by a Public Library and Certain Charitable Organizations

Sec. 26. (a) Sales of tangible personal property are exempt from the state gross retail tax, if:(1) the seller is an organization that is described in section 21(b)(1) of this chapter;(2) the organization makes the sale to make money to carry on a not-for-profit purpose; and(3) the organization does not make those sales during more than thirty (30) days in a calendar year.(b) Sales of tangible personal property are exempt from the state gross retail tax, if:(1) the seller is an organization described in section 21(b)(1) of this chapter;(2) the seller is not operated predominantly for social purposes;(3) the property sold is designed and intended primarily either for the organization's educational, cultural, or religious purposes, or for improvement of the work skills or professional qualifications of the organization's members; and(4) the property sold is not designed or intended primarily for use in carrying on a private or proprietary business.(c) Sales of tangible personal property by a public library, or a charitable organization described in section 21(b)(1) of this chapter formed to support a public library, are exempt from the state gross retail tax if the property sold consists of:(1) items in the library's circulated and publicly available collections, including items from the library's holdings; or(2) items that would typically be included in the library's circulated and publicly available collections and that are donated by individuals or organizations to a public library or to a charitable organization described in section 21(b)(1) of this chapter formed to support a public library.The exemption provided by this subsection does not apply to any other sales of tangible personal property by a public library.(d) The exemption provided by this section does not apply to an accredited college or university's sales of books, stationery, haberdashery, supplies, or other property.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.6; P.L.192-2002(ss), SEC.57; P.L.214-2018(ss), SEC.1.
IN Code § 6-2.5-5-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-27. Exemptions for Property and Services Used for Public Transportation; Temporary Taxation of Natural Gas Products Used for Public Transportation

Sec. 27. (a) Except as provided in subsection (b), transactions involving tangible personal property and services are exempt from the state gross retail tax, if the person acquiring the property or service directly uses or consumes it in providing public transportation for persons or property.(b) Except as provided in subsection (c), a transaction involving a natural gas product (as defined by IC 6-6-2.5-16.5) acquired:(1) after December 31, 2013, and before January 1, 2017; and(2) to fuel a motor vehicle used in providing public transportation for persons or property;is not exempt from the state gross retail tax.(c) Subsection (b) does not apply to transactions involving a natural gas product purchased by a public transportation corporation to fuel a motor vehicle used to provide public transportation for persons.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.277-2013, SEC.4; P.L.226-2014(ts), SEC.1.
IN Code § 6-2.5-5-27.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-27.5. Rolling Stock

Sec. 27.5. (a) For purposes of this section, "rolling stock" means rail transportation equipment, including locomotives, box cars, flatbed cars, hopper cars, tank cars, and freight cars of any type or class.(b) Transactions involving the following tangible personal property are exempt from the gross retail tax:(1) Rolling stock that is purchased or leased by a person.(2) All spare, replacement, and rebuilding parts or accessories, components, materials, or supplies, including lubricants and fuels, for rolling stock described in subdivision (1).As added by P.L.61-1997, SEC.2.
IN Code § 6-2.5-5-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 5. Exempt Transactions of Retail Merchant|6-2.5-5-29. Manufactured Homes; Industrialized Residential Structures

Sec. 29. (a) As used in this section:"Manufactured home" means a manufactured home as that term is defined in 42 U.S.C. 5402(6) as that statute was adopted and in effect on January 1, 1988."Industrialized residential structure" means a structure that is both an industrialized building system (as defined in IC 22-12-1-14) and a one (1) or two (2) family private residence.(b) Sales of manufactured homes or industrialized residential structures are exempt from the state gross retail tax to the extent that the gross retail income from the sales is not attributable to the cost of materials used in manufacturing the manufactured home or industrialized residential structure.(c) For purposes of this section, the part of the gross retail income not attributable to the cost of materials used in manufacturing a manufactured home or an industrialized residential structure is thirty-five percent (35%) of the gross retail income derived from the sale of the manufactured home or industrialized residential structure.(d) The gross retail income derived from the sale of a preowned manufactured home is exempt from the state gross retail tax.As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.245-1987, SEC.7; P.L.86-1989, SEC.2.