reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-3. Water Softening and Conditioning Business

Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water.
(b) For purposes of this section, the business of softening and conditioning water includes the exchange of water softening and conditioning tanks in the ordinary course of the business, but does not include the preparatory plumbing and work necessary for the first installation of tanks.
As added by Acts 1980, P.L.52, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-4. Renting or Furnishing Rooms, Lodgings, or Other Accommodations; Facilitator Is Retail Merchant

Sec. 4. (a) A person is a retail merchant making a retail transaction when the person rents or furnishes rooms, lodgings, or other accommodations, such as booths, display spaces, banquet facilities, and cubicles or spaces used for adult relaxation, massage, modeling, dancing, or other entertainment to another person:
(1) if those rooms, lodgings, or accommodations are rented or furnished for periods of less than thirty (30) days; and
(2) if the rooms, lodgings, and accommodations are located in:
(A) a hotel, motel, inn, tourist camp, tourist cabin, gymnasium, hall, coliseum, or other place, where rooms, lodgings, or accommodations are furnished for consideration; or
(B) a house, condominium, or apartment in which rooms, lodgings, or accommodations are rented or furnished for transient residential housing for consideration.
(b) Each rental or furnishing by a retail merchant under subsection (a) is a separate unitary transaction regardless of whether consideration is paid to an independent contractor or directly to the retail merchant.
(c) For purposes of this section, "consideration" includes a membership fee charged to a customer.
(d) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction if:
(1) the person is a promoter that rents a booth or display space to an exhibitor; and
(2) the booth or display space is located in a facility that:
(A) is described in subsection (a)(2); and
(B) is operated by a political subdivision (including a capital improvement board established under IC 36-10-8 or IC 36-10-9) or the state fair commission.
This subsection does not exempt from the state gross retail tax the renting of accommodations by a political subdivision or the state fair commission to a promoter or an exhibitor.
(e) The gross retail income derived from a transaction to which this section applies is equal to the total amount of consideration paid by the purchaser, including the payment of any fee (including a facilitation fee), commission, or other charge by the retail merchant (including a marketplace facilitator), except that the gross retail income does not include any taxes on the transaction that are imposed directly on the consumer.
(f) A marketplace facilitator who is considered a retail merchant under section 18 of this chapter for a transaction to which this section applies shall collect and remit innkeeper's taxes imposed under IC 6-9 on the retail transaction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.1; P.L.85-1989, SEC.1; P.L.20-1990, SEC.7; P.L.181-2016, SEC.19; P.L.108-2019, SEC.109.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-5. Power Subsidiaries of Public Utilities

Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or domestic consumption.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.48-1984, SEC.1; P.L.71-1993, SEC.4; P.L.81-2004, SEC.19; P.L.190-2005, SEC.1; P.L.203-2005, SEC.3; P.L.162-2006, SEC.21; P.L.180-2006, SEC.3; P.L.1-2007, SEC.51; P.L.32-2007, SEC.1; P.L.58-2012, SEC.2; P.L.137-2012, SEC.46; P.L.288-2013, SEC.28; P.L.137-2022, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills

Sec. 6. (a) A person is a retail merchant making a retail transaction when the person:
(1) furnishes or sells an intrastate telecommunication service; and
(2) receives gross retail income from billings or statements rendered to customers.
(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:
(1) the person furnishes or sells telecommunication services to another person described in this section or in section 5 of this chapter;
(2) the person furnishes telecommunications services to another person who is providing prepaid calling services or prepaid wireless calling services in a retail transaction to customers who access the services described in section 13 of this chapter;
(3) the person furnishes intrastate mobile telecommunications service (as defined in IC 6-8.1-15-7) to a customer with a place of primary use that is not located in Indiana (as determined under IC 6-8.1-15); or
(4) the person furnishes or sells value added nonvoice data services in a retail transaction to a customer.
(c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding subsections (a) and (b), if charges for telecommunication services, ancillary services, Internet access, audio services, or video services that are not taxable under this article are aggregated with and not separately stated from charges subject to taxation under this article, the charges for nontaxable telecommunication services, ancillary services, Internet access, audio services, or video services are subject to taxation unless the service provider can reasonably identify the charges not subject to the tax from the service provider's books and records kept in the regular course of business.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.5; P.L.8-1996, SEC.3; P.L.8-1998, SEC.1; P.L.104-2002, SEC.1; P.L.5-2004, SEC.1; P.L.145-2007, SEC.7; P.L.84-2011, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-8. Governmental Entities; Private or Proprietary Activities

Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under this article if those activities were performed by a retail merchant. However, this section does not apply to a political subdivision when it performs an activity that is related to an annual festival, carnival, fair, or similar event.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.2; P.L.234-2019, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-9. Sale of Property to Be Added to Structures or Facilities; Time and Material Contracts; Contractor Required to Collect Sales Tax; Exemption

Sec. 9. (a) A person is a retail merchant making a retail transaction when the person sells tangible personal property which:
(1) is to be added to a structure or facility by the purchaser; and
(2) after its addition to the structure or facility, would become a part of the real estate on which the structure or facility is located.
(b) A contractor is a retail merchant making a retail transaction when the contractor:
(1) disposes of tangible personal property; or
(2) converts tangible personal property into real property;
under a time and material contract. As such a retail merchant, a contractor described in this subsection shall collect, as an agent of the state, the state gross retail tax on the resale of the construction material and remit the state gross retail tax as provided in this article.
(c) Notwithstanding subsections (a) and (b), a transaction described in subsection (a) or (b) is not a retail transaction, if the ultimate purchaser or recipient of the property to be added to a structure or facility would be exempt from the state gross retail and use taxes if that purchaser or recipient had directly purchased the property from the supplier for addition to the structure or facility.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.181-2016, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-10. Rental or Leasing of Personal Property; Sale of Property Rented or Leased in Course of Business; Exclusion

Sec. 10. (a) A person, other than a public utility, is a retail merchant making a retail transaction when the person rents or leases tangible personal property to another person other than for subrent or sublease.
(b) A person is a retail merchant making a retail transaction when the person sells any tangible personal property which has been rented or leased in the regular course of the person's rental or leasing business.
(c) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person rents or leases motion picture film, audio tape, or video tape to another person. However, this exclusion only applies if:
(1) the person who pays to rent or lease the film charges admission to those who view the film; or
(2) the person who pays to rent or lease the film or tape broadcasts the film or tape for home viewing or listening.
(d) The sharing of passenger motor vehicles and trucks through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is a retail transaction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.20; P.L.108-2019, SEC.111.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service

Sec. 11. (a) A person is a retail merchant making a retail transaction when the person furnishes cable television or radio service or satellite television or radio service that terminates in Indiana.
(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person provides, installs, constructs, services, or removes tangible personal property which is used in connection with the furnishing of cable television or radio service or satellite television or radio service.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-2004, SEC.6; P.L.2-2005, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-12. Auction Sales; Exceptions

Sec. 12. (a) A person is a retail merchant making a retail transaction when he sells tangible personal property at auction.
(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:
(1) he makes isolated or occasional sales of tangible personal property at auction;
(2) the sales occur on the premises of the owner of the tangible personal property; and
(3) the owner of the tangible personal property did not originally acquire that property for resale.
As added by Acts 1980, P.L.52, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction

Sec. 13. A person is a retail merchant making a retail transaction when a person sells:
(1) a prepaid calling service or prepaid wireless calling service at retail;
(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;
(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or
(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.
As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers

Sec. 14. The department of administration and each purchasing agent for a state educational institution shall provide the department with a list of every person who desires to enter into a contract to sell tangible personal property to an agency (as defined in IC 4-13-2-1) or a state educational institution. The department shall notify the department of administration or the purchasing agent of the state educational institution if a person on the list does not have a registered retail merchant certificate or is delinquent in remitting or paying amounts due to the department under this article.
As added by P.L.254-2003, SEC.4. Amended by P.L.2-2007, SEC.118; P.L.211-2007, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-15. Bundled Transactions

Sec. 15. (a) This section applies to retail transactions occurring after December 31, 2007.
(b) A person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction.
As added by P.L.153-2006, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services

Sec. 16.2. (a) This section applies to transactions occurring after June 30, 2008.
(b) A person is a retail merchant making a retail transaction when the person:
(1) leases or rents an aircraft to another person; and
(2) provides flight instruction services to the lessee or renter during the term of the lease or rental.
(c) The amount of the gross retail income attributable to a retail transaction described in subsection (b) is the amount charged by the retail merchant for the lease or rental of the aircraft used in conjunction with the flight instruction services provided to the lessee or renter.
As added by P.L.1-2009, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-16.4. Specified Digital Products

Sec. 16.4. (a) As used in this section, "end user" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons.
(b) A person is a retail merchant making a retail transaction when the person:
(1) electronically transfers specified digital products to an end user; and
(2) grants to the end user the right of permanent use of the specified digital products that is not conditioned upon continued payment by the purchaser.
(c) The sale of a digital code that may be used to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. As used in this subsection, a digital code means a method that permits a purchaser to obtain at a later date a product transferred electronically.
As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-16.7. Prewritten Computer Software

Sec. 16.7. (a) Except as provided in subsection (b), a person is a retail merchant making a retail transaction when the person sells, rents, leases, or licenses for consideration the right to use prewritten computer software delivered electronically.
(b) A transaction in which an end user purchases, rents, leases, or licenses the right to remotely access prewritten computer software over the Internet, over private or public networks, or through wireless media:
(1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and
(2) does not constitute a retail transaction.
As added by P.L.200-2018, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-17. Computer Software Maintenance Contracts

Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software.
As added by P.L.113-2010, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 4. Retail Transactions of Retail Merchant › 6-2.5-4-18. Marketplace Facilitator Considered the Retail Merchant of Retail Transactions Facilitated for Sellers on Its Marketplace

Sec. 18. (a) A marketplace facilitator shall be considered the retail merchant of each retail transaction (including a retail transaction under section 4 of this chapter) that is facilitated on its marketplace, regardless as to whether the marketplace facilitator has a contractual relationship with the seller, when it does any of the following:
(1) Collects the sales price or purchase price of the seller's products.
(2) Provides access to payment processing services, either directly or indirectly.
(3) Charges, collects, or otherwise receives fees or other consideration from the purchaser for transactions made on its electronic marketplace.
(b) A marketplace facilitator is required to do the following with each retail transaction made on its marketplace:
(1) Collect and remit the gross retail tax, even if a seller for whom a transaction was facilitated:
(A) does not have a registered retail merchant certificate; or
(B) would not have been required to collect gross retail tax had the transaction not been facilitated by the marketplace facilitator.
(2) Comply with all applicable procedures and requirements imposed under this article as the retail merchant in such transaction.
(c) The gross retail income from a transaction under this section is equal to the total amount of consideration paid by the purchaser, including the payment of any fee, commission, or other charge by the marketplace facilitator, except that the gross retail income does not include any taxes on the transaction that are imposed directly on the consumer other than taxes described under IC 6-2.5-1-5(c)(2).
As added by P.L.108-2019, SEC.112. Amended by P.L.146-2020, SEC.13; P.L.137-2022, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-0.4. Intent of General Assembly Adding Section 36 of This Chapter

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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-1. Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race

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 use in the production of food and food ingredients or commodities for sale; and
(2) the person acquiring the property is occupationally engaged in the production of food and food ingredients or commodities which the person sells for human or animal consumption or uses for further food and food ingredient or commodity production.
(b) A transaction involving the sale of a race horse in a claiming race (as defined by IC 4-31-2.1-8) is exempt from the state gross retail tax.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.21; P.L.239-2017, SEC.3; P.L.268-2017, SEC.39; P.L.86-2018, SEC.67; P.L.105-2022, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-3. Exemption; Acquisition for Direct Use in Direct Production

Sec. 3. (a) For purposes of this section:
(1) the:
(A) retreading of tires; and
(B) felling of trees for further use in production or for sale in the ordinary course of business;
shall be treated as the processing of tangible personal property; and
(2) commercial printing shall be treated as the production and manufacture of tangible personal property.
(b) Except as provided in subsection (d), transactions involving manufacturing 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 direct use in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property.
(c) Except as provided in subsection (d), transactions involving manufacturing machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into an industrial process from an onsite location, are exempt from the state gross retail tax if the person acquiring that property:
(1) acquires it for the person's direct use in an industrial processing service; and
(2) is an industrial processor.
(d) The exemptions provided in subsections (b) and (c) do not apply to transactions involving distribution equipment or transmission equipment acquired by a public utility engaged in generating electricity.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.76-1985, SEC.9; P.L.78-1989, SEC.4; P.L.192-2002(ss), SEC.50; P.L.211-2007, SEC.12; P.L.250-2015, SEC.10; P.L.181-2016, SEC.22; P.L.239-2017, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-4. Property for Use in Producing Machinery, Tools, or Equipment

Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiring the property acquires it for the person's direct use in the direct production of the machinery, tools, or equipment described in section 2 or 3 of this chapter.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.250-2015, SEC.11; P.L.239-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-5.1. Exemption; Acquisition for Direct Consumption in Direct Production; Industrial Processing Service; Direct Application of Fertilizers; Direct Harvesting of Agricultural Commodities

Sec. 5.1. (a) As used in this section, "tangible personal property" includes electricity, gas, water, and steam.
(b) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for direct consumption as a material to be consumed in the direct production of other tangible personal property in the person's business of manufacturing, mining, production, processing, repairing, recycling (as defined in section 45.8 of this chapter), refining, oil extraction, mineral extraction, irrigation, agriculture, floriculture, arboriculture, or horticulture. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.
(c) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring that property:
(1) acquires it for the person's direct consumption as a material to be consumed in an industrial processing service; and
(2) is an industrial processor.
(d) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property:
(1) acquires it for the person's direct consumption as a material to be consumed in:
(A) the direct application of fertilizers, pesticides, fungicides, seeds, and other tangible personal property; or
(B) the direct extraction, harvesting, or processing of agricultural commodities;
for consideration; and
(2) is occupationally engaged in providing the services described in subdivision (1) on property that is:
(A) owned or rented by another person occupationally engaged in agricultural production; and
(B) used for agricultural production.
(e) Transactions involving electricity, gas, water, and steam delivered through a single meter provided by a public utility are exempt if the electrical energy, natural or artificial gas, water, steam, or steam heat is consumed for a purpose exempted pursuant to this section and the electricity, gas, water, or steam is predominately used by the purchaser for one (1) or more of the purposes exempted by this section.
As added by Acts 1981, P.L.63, SEC.6. Amended by P.L.23-1986, SEC.2; P.L.78-1989, SEC.5; P.L.192-2002(ss), SEC.51; P.L.172-2011, SEC.50; P.L.137-2012, SEC.47; P.L.242-2015, SEC.7; P.L.239-2017, SEC.7; P.L.137-2022, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-6. Exemption; Acquisition for Incorporation Into Product for Sale

Sec. 6. Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for incorporation as a material part of other tangible personal property which the purchaser manufactures, assembles, refines, or processes for sale in his business. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.78-1989, SEC.6; P.L.192-2002(ss), SEC.52.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-7. Materials Used in Construction Business, Public Street, or Utility Service

Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if:
(1) the person acquiring the property is in the construction business;
(2) the person acquiring the property acquires it for incorporation as a material or integral part of a public street or of a public water, sewage, or other utility service;
(3) the public street or public utility service into which the property is to be incorporated is required under a subdivision plat, approved and accepted by the appropriate Indiana political subdivision; and
(4) the public street or public utility is to be publicly maintained after its completion.
As added by Acts 1980, P.L.52, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-8. "New Motor Vehicle"; Property Acquired for Resale, Rental, or Leasing in the Course of Business

Sec. 8. (a) As used in this section, "new motor vehicle" has the meaning set forth in IC 9-13-2-111.
(b) Except as provided in subsection (e), transactions involving tangible personal property other than a new motor vehicle are exempt from the state gross retail tax if the person acquiring the property acquires it for resale, rental, or leasing in the ordinary course of the person's business without changing the form of the property.
(c) The following transactions involving a new motor vehicle are exempt from the state gross retail tax:
(1) A transaction in which a person that has a franchise in effect at the time of the transaction for the vehicle trade name, trade or service mark, or related characteristics acquires a new motor vehicle for resale, rental, or leasing in the ordinary course of the person's business.
(2) A transaction in which a person that is a franchisee appointed by a manufacturer or converter manufacturer licensed under IC 9-23 (before July 1, 2013) or licensed under IC 9-32 (after June 30, 2013) acquires a new motor vehicle that has at least one (1) trade name, service mark, or related characteristic as a result of modification or further manufacture by the manufacturer or converter manufacturer for resale, rental, or leasing in the ordinary course of the person's business.
(3) A transaction in which a person acquires a new motor vehicle for rental or leasing in the ordinary course of the person's business as a rental company (either as defined in IC 24-4-9-7 or as approved by the department).
(d) The rental or leasing of accommodations to a promoter by a political subdivision (including a capital improvement board) or the state fair commission is not exempt from the state gross retail tax, if the rental or leasing of the property by the promoter is exempt under IC 6-2.5-4-4.
(e) A person who purchases a motor vehicle for sharing through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is not eligible for the exemption under this section.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.3; P.L.20-1990, SEC.8; P.L.27-2003, SEC.1; P.L.211-2007, SEC.13; P.L.224-2007, SEC.53; P.L.182-2009(ss), SEC.176; P.L.108-2019, SEC.113; P.L.156-2020, SEC.20; P.L.137-2022, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-9. Returnable Containers; Nonreturnable Packaging

Sec. 9. (a) As used in this section, "returnable containers" means containers customarily returned by the buyer of the contents for reuse as containers.
(b) Sales of returnable containers are exempt from the state gross retail tax if the transaction constitutes selling at retail as defined in IC 6-2.5-4-1 and if the returnable containers contain contents.
(c) Sales of returnable containers are exempt from the state gross retail tax if the containers are transferred empty for the purpose of refilling.
(d) Sales of wrapping material and empty containers are exempt from the state gross retail tax if the person acquiring the material or containers acquires them for use as nonreturnable packages for:
(1) selling the contents that the person adds; or
(2) shipping or delivering tangible personal property that:
(A) is owned by another person;
(B) is processed or serviced for the owner; and
(C) will be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2012, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses

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 property is:
(A) a public utility that furnishes or sells electrical energy, steam, or steam heat in a retail transaction described in IC 6-2.5-4-5; or
(B) a power subsidiary (as defined in IC 6-2.5-1-22.5) that furnishes or sells electrical energy, steam, or steam heat to a public utility described in clause (A).
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.8; P.L.71-1993, SEC.6; P.L.137-2022, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-10.5. Tangible Personal Property Exemption; Public Utility or Power Subsidiary; "Utility Scale Battery Energy Storage System"

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 or sells electrical energy; or
(B) a power subsidiary (as defined in IC 6-2.5-1-22.5) that furnishes or sells electrical energy to a public utility described in clause (A); and
(3) the person acquiring the property uses the property to store electrical energy in-front of the customer's meter.
(b) As used in this section, a "utility scale battery energy storage system" means a system capable of storing and releasing greater than 1MW of electrical energy for a minimum of one (1) hour utilizing an AC inverter and DC storage, or equipment which receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, and superconducting magnets, but does not include foundations or property used to directly or indirectly connect the AC inverter or DC storage of such system to electrical energy production equipment or the customer's meter.
As added by P.L.159-2021, SEC.4. Amended by P.L.137-2022, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-10.7. Tangible Personal Property Exemption; Component of Solar or Wind Energy System

Sec. 10.7. (a) This section does not apply to tangible personal property that:
(1) is used to store or consume usable energy, electricity, or heat;
(2) is used to convey, transfer, or alter generated electricity; or
(3) will be used to produce energy for the purchaser's residential use, regardless of whether any of the energy produced may be sold to a public utility or power subsidiary.
(b) As used in this section, "solar energy system" means any device that converts solar energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.
(c) As used in this section, "wind energy system" means any device, including a wind turbine, windmill, and wind charger, that converts wind energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.
(d) A transaction involving tangible personal property is exempt from the state gross retail tax if the:
(1) tangible personal property is a component of a solar energy system or wind energy system; and
(2) person acquiring the tangible personal property is a:
(A) public utility that furnishes or sells electrical energy;
(B) power subsidiary (as defined in IC 6-2.5-1-22.5) that furnishes or sells electrical energy to a power utility described in clause (A); or
(C) business that furnishes or sells electrical energy to a public utility described in clause (A), to a power subsidiary described in clause (B), or to a renewable utility grade solar electricity or wind facility that is used to generate electricity for resale to consumers or wholesalers.
As added by P.L.194-2023, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-11. Gas Utilities; Production or Storage Plants and Expenses

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) the person acquiring the property is a public utility that furnishes or sells natural or artificial gas in a retail transaction described in IC 6-2.5-4-5.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.9; P.L.71-1993, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-12. Water Utilities; Plants and Expenses

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 the Indiana utility regulatory commission; and
(2) the person acquiring the property is a public utility that furnishes or sells water in a retail transaction described in IC 6-2.5-4-5.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.10; P.L.71-1993, SEC.8; P.L.91-1995, SEC.1; P.L.88-2007, SEC.1.
2023 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.
2023 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.
2023 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. Repealed

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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-16.5. Repealed

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.
2023 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.
2023 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.
2023 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.