reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-20. "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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-21. Exemption; Sales of Food and Food Ingredients by Nonprofit Entities to Confined or Hospitalized Persons

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 an organization described in section 25(a)(1) of this chapter;
(2) the purchaser is a person confined to the purchaser's home because of age, sickness, or infirmity;
(3) the seller delivers the food and food ingredients to the purchaser; and
(4) the delivery is prescribed as medically necessary by a physician licensed to practice medicine in Indiana.
(c) Sales of food and food ingredients are exempt from the state gross retail tax if the seller is an organization described in section 25(a)(1) of this chapter, and the purchaser is a patient in a hospital operated by the seller.
(d) To obtain the exemption provided by this section, a taxpayer must follow the procedures set forth in section 25(c) of this chapter.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.2; P.L.192-2002(ss), SEC.53; P.L.257-2003, SEC.26; P.L.2-2007, SEC.119; P.L.293-2013(ts), SEC.5; P.L.137-2022, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-21.5. Repealed

As added by P.L.19-1994, SEC.5. Amended by P.L.257-2003, SEC.27. Repealed by P.L.242-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-22. 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 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
(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; P.L.137-2022, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-23. 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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-24. 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

Sec. 24. 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;
(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.
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; P.L.137-2022, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-27. 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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-27.5. 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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-28. Repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.80-1983, SEC.1. Repealed by P.L.11-1984, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-29. 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.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-30. Environmental Quality Compliance; Manufacturing, Mining, Agriculture, or Recycling

Sec. 30. (a) Sales of tangible personal property are exempt from the state gross retail tax if:
(1) the property constitutes, is incorporated into, or is consumed in the operation of, a device, facility, or structure predominantly used and acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards; and
(2) the person acquiring the property is engaged in the business of manufacturing, processing, refining, mining, recycling (as defined in section 45.8 of this chapter), or agriculture.
(b) The portion of the sales price of tangible personal property which is exempt from state gross retail and use taxes under this section equals the product of:
(1) the total sales price; multiplied by
(2) one hundred percent (100%).
As added by Acts 1980, P.L.53, SEC.2. Amended by P.L.28-1997, SEC.9; P.L.42-2011, SEC.13; P.L.137-2012, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-31. Free Distribution Newspaper; Related Transactions

Sec. 31. (a) As used in this section, "free distribution newspaper" means any community newspaper, shopping paper, shoppers' consumer paper, pennysaver, shopping guide, town crier, dollar stretcher, or other similar publication which:
(1) is distributed to the public on a community-wide basis, free of charge;
(2) is published at stated intervals of at least once a month;
(3) has continuity as to title and general nature of content from issue to issue;
(4) does not constitute a book, either singly or when successive issues are put together;
(5) contains advertisements from numerous unrelated advertisers in each issue;
(6) contains news of general or community interest, community notices, or editorial commentary by different authors, in each issue; and
(7) is not owned by, or under the control of, the owners or lessees of a shopping center, a merchant's association, or a business that sells property or services (other than advertising) whose advertisements for their sales of property or services constitute the predominant advertising in the publication.
(b) The term "free distribution newspaper" does not include mail order catalogs or other catalogs, advertising fliers, travel brochures, house organs, theater programs, telephone directories, restaurant guides, shopping center advertising sheets, and similar publications.
(c) Transactions involving manufacturing machinery, tools and equipment, and other tangible personal property are exempt from the state gross retail tax if the person acquiring that property acquires it for his direct use, or for his direct consumption as a material to be consumed, in the direct production or publication of a free distribution newspaper, or for incorporation as a material part of a free distribution newspaper published by that person.
(d) Transactions involving a sale of a free distribution newspaper, or of printing services performed in publishing a free distribution newspaper, are exempt from the state gross retail tax if the purchaser is the publisher of the free distribution newspaper.
As added by Acts 1981, P.L.80, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-33. Tangible Personal Property Purchased With Food Stamps

Sec. 33. Sales of tangible personal property purchased with food stamps are exempt from the state gross retail tax.
As added by P.L.69-1986, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-34. Sale of Lottery Tickets; Gross Retail Tax

Sec. 34. Sales of lottery tickets authorized by IC 4-30 are exempt from the state gross retail tax.
As added by P.L.341-1989(ss), SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-35. Tangible Personal Property Transactions

Sec. 35. (a) Except as provided in subsection (b), transactions involving tangible personal property are exempt from the state gross retail tax if:
(1) the:
(A) person acquires the property to facilitate the service or consumption of food and food ingredients that is not exempted from the state gross retail tax under section 20 of this chapter; and
(B) property is:
(i) used, consumed, or removed in the service or consumption of the food and food ingredients; and
(ii) made unusable for further service or consumption of food and food ingredients after the property's first use for service or consumption of food and food ingredients; or
(2) the:
(A) person acquiring the property is engaged in the business of renting or furnishing rooms, lodgings, or accommodations in a commercial hotel, motel, inn, tourist camp, or tourist cabin; and
(B) property acquired is:
(i) used up, removed, or otherwise consumed during the occupation of the rooms, lodgings, or accommodations by a guest; or
(ii) rendered nonreusable by the property's first use by a guest during the occupation of the rooms, lodgings, or accommodations.
(b) The exemption provided by subsection (a) does not apply to transactions involving electricity, water, gas, or steam.
As added by P.L.43-1992, SEC.8. Amended by P.L.257-2003, SEC.29; P.L.211-2007, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-36. Commercial Printing Contracts

Sec. 36. Transactions involving tangible personal property acquired by a person that has contracted with a commercial printer for printing are exempt from the state gross retail tax, if the property is acquired for use at the commercial printer's premises and the commercial printer could have acquired the property exempt from the state gross retail tax and use tax.
As added by P.L.70-1993, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-37. Professional Motor Racing Vehicle Parts Exemption; Two-Seater Indy Car Exemption; Tires and Accessories Excluded

Sec. 37. (a) Transactions involving tangible personal property are exempt from the state gross retail tax, if the tangible personal property:
(1) is leased, owned, or operated by a professional racing team; and
(2) comprises any part of a professional motor racing vehicle, excluding tires and accessories.
(b) Transactions involving tangible personal property are exempt from the state gross retail tax, if the tangible personal property:
(1) is leased, owned, or operated by a company that is engaged in offering a competitive racing experience during a competitive racing event; and
(2) comprises any part of a two-seater Indianapolis 500 style race car, excluding tires and accessories.
As added by P.L.19-1994, SEC.6. Amended by P.L.193-2005, SEC.9; P.L.153-2012, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-38. Repealed

As added by P.L.28-1997, SEC.10; P.L.62-1997, SEC.1. Repealed by P.L.253-1997(ss), SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-38.1. Qualified Computer Equipment Sales

Sec. 38.1. (a) As used in this section, "service center" has the meaning set forth in IC 6-3.1-15-3.
(b) As used in this section, "school" means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12.
(c) As used in this chapter, "qualified computer equipment" has the meaning set forth in IC 6-3.1-15-2.
(d) Sales of qualified computer equipment are exempt from the state gross retail tax, if:
(1) the seller is a service center or school;
(2) the purchaser is a parent or guardian of a student who is enrolled in a school; and
(3) the qualified computer equipment is sold to the parent or guardian under IC 6-3.1-15-12.
As added by P.L.253-1997(ss), SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-38.2. Vehicle Lease Transactions

Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the owned vehicle is exchanged for a like kind vehicle.
As added by P.L.253-1997(ss), SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-39. Cargo Trailers and Recreational Vehicles Registered for Use Outside Indiana

Sec. 39. (a) As used in this section, "cargo trailer" means a vehicle:
(1) without motive power;
(2) designed for carrying property;
(3) designed for being drawn by a motor vehicle; and
(4) having a gross vehicle weight rating of at least two thousand two hundred (2,200) pounds.
(b) As used in this section, "recreational vehicle" means a vehicle with or without motive power equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer, a motor home, a truck camper with a floor and facilities enabling it to be used as a dwelling, and a fifth wheel trailer.
(c) A transaction involving a cargo trailer or a recreational vehicle is exempt from the state gross retail tax if:
(1) the purchaser is a nonresident;
(2) upon receiving delivery of the cargo trailer or recreational vehicle, the person transports it within thirty (30) days to a destination outside Indiana;
(3) the cargo trailer or recreational vehicle will be titled or registered for use in another state or country;
(4) the cargo trailer or recreational vehicle will not be titled or registered for use in Indiana; and
(5) the cargo trailer or recreational vehicle will be titled or registered in a state or country that provides an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicle that is purchased in that state or country by an Indiana resident and will be titled or registered in Indiana.
A transaction involving a cargo trailer or recreational vehicle that does not meet the requirements of subdivision (5) is not exempt from the state gross retail tax.
(d) A purchaser must claim an exemption under this section by submitting to the retail merchant an affidavit stating the purchaser's intent to:
(1) transport the cargo trailer or recreational vehicle to a destination outside Indiana within thirty (30) days after delivery; and
(2) title or register the cargo trailer or recreational vehicle for use in another state or country.
The department shall prescribe the form of the affidavit, which must include an affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true. The affidavit must identify the state or country in which the cargo trailer or recreational vehicle will be titled or registered.
(e) The department shall provide the information necessary to determine a purchaser's eligibility for an exemption claimed under this section to retail merchants in the business of selling cargo trailers or recreational vehicles.
As added by P.L.195-2005, SEC.3. Amended by P.L.92-2006, SEC.1; P.L.211-2007, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-41. Repealed

As added by P.L.137-2006, SEC.3. Amended by P.L.235-2007, SEC.1; P.L.131-2008, SEC.9. Repealed by P.L.182-2009(ss), SEC.462.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-42. Aircraft Titled, Registered, or Based Outside Indiana

Sec. 42. (a) A transaction involving an aircraft, including completion work (as defined in IC 6-2.5-3-2(f)), is exempt from the state gross retail tax if:
(1) the purchaser is a nonresident;
(2) the purchaser transports the aircraft to a destination outside Indiana within thirty (30) days after:
(A) accepting delivery of the aircraft;
(B) a repair, refurbishment, or remanufacture of the aircraft is completed, if the aircraft remains in Indiana after the purchaser accepts delivery for the purpose of accomplishing the repair, refurbishment, or remanufacture of the aircraft; or
(C) accepting delivery (as defined in IC 6-2.5-3-2(f)) of the aircraft following completion work or a prepurchase evaluation (as defined in IC 6-2.5-3-2(f));
(3) the aircraft is or will be:
(A) titled or registered in another state or country; or
(B) based (as defined in IC 6-6-6.5-1(m)) in that state or country, if a state or country does not require a title or registration for aircraft; and
(4) the aircraft will not be titled or registered in Indiana.
(b) A purchaser must claim an exemption under subsection (a) by submitting to the seller an affidavit affirming the elements required by subsection (a). In addition, the affidavit must identify the state or country in which the aircraft is or will be titled, registered, or based.
(c) Within sixty (60) days after:
(1) a purchaser who claims an exemption under this section accepts delivery of the aircraft; or
(2) a repair, refurbishment, or remanufacture of the aircraft subject to an exemption under this section is completed, if the aircraft remains in Indiana after the purchaser accepts delivery for the purpose of accomplishing the repair, refurbishment, or remanufacture of the aircraft;
the purchaser shall provide the seller with a copy of the purchaser's title or registration of the aircraft outside Indiana. If the state or country in which the aircraft is based does not require the aircraft to be titled or registered, the purchaser shall provide the seller with a copy of the aircraft registration application for the aircraft as filed with the Federal Aviation Administration.
(d) The department shall prescribe the form of the affidavit required by subsection (b).
(e) The amendments made to this section by the act enacted in 2012 shall be interpreted to specify and not to change the general assembly's intent with respect to this section.
As added by P.L.211-2007, SEC.16. Amended by P.L.153-2012, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-43. Type Ii Gambling Games

Sec. 43. Sales of type II gambling games authorized by IC 4-36 are exempt from the state gross retail tax.
As added by P.L.95-2008, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-44. Sales to City or Town for Municipal Golf Course

Sec. 44. Transactions involving tangible personal property are exempt from the state gross retail tax if the property is acquired by a city or town for use in the operation of a municipal golf course.
As added by P.L.113-2010, SEC.52.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-45. Gross Retail and Use Tax Exemption; Cigarette and Tobacco Tax Meter Machines

Sec. 45. Transactions involving tangible personal property (including excise tax meter machines and related accessories, such as re-packers, cutters, and supplies) are exempt from the state gross retail tax if the property is acquired:
(1) by a person that is required to affix excise tax stamps under IC 6-7; and
(2) for the exclusive purpose of complying with IC 6-7.
As added by P.L.153-2012, SEC.4; P.L.155-2012, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-45.8. Recycling and Recycling Materials

Sec. 45.8. (a) For purposes of this section, IC 6-2.5-4-5, and section 30 of this chapter, the following definitions apply:
(1) "Recycling" means the processing of recycling materials and other tangible personal property into a product for sale if the product is predominantly composed of recycling materials. The term does not include the following:
(A) The demolition of improvements to real estate.
(B) The processing of tangible personal property primarily for disposal in a licensed solid waste disposal facility rather than for sale.
(C) The collection of recycling materials.
(2) "Recycling materials" means tangible personal property, including metal, paper, glass, plastic, textile, or rubber, that:
(A) is considered "scrap" by industry standards or has no more than scrap value;
(B) is a byproduct of another person's manufacturing or production process;
(C) was previously manufactured or incorporated into a product;
(D) would otherwise reasonably be expected to be destined for disposal in a licensed solid waste disposal facility; or
(E) has been removed or diverted from the solid waste stream for sale, use, or reuse as raw materials, regardless of whether or not the materials require subsequent processing or separation from each other.
(3) "Processing of recycling materials" means:
(A) receiving recycling materials and other tangible personal property; and
(B) creating a product for sale by changing the original form, use, or composition of the property (whether manually, mechanically, chemically, or otherwise) through weighing, sorting, grading, separating, shredding, crushing, compacting, breaking, cutting, baling, shearing, torching, wire-stripping, or other means.
(4) "Occupationally engaged in the business of recycling" means to engage in recycling with the intention of doing so at a profit.
(5) "Recycling cart" means a manually propelled container with a capacity of not more than one hundred (100) gallons of recycling materials.
(b) Transactions involving recycling materials and other tangible personal property are exempt from the state gross retail tax if:
(1) the person acquiring that property acquires it for the person's direct use in the processing of recycling materials; and
(2) the person acquiring that property is occupationally engaged in the business of recycling.
(c) Notwithstanding subsection (a)(1)(C), transactions involving a recycling cart are exempt from the state gross retail tax if the person acquiring the recycling cart is occupationally engaged in the business of recycling.
As added by P.L.137-2012, SEC.50. Amended by P.L.242-2015, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-46. Aircraft Repair and Maintenance

Sec. 46. (a) Transactions involving tangible personal property (including materials, parts, equipment, and engines) are exempt from the state gross retail tax, if the property is:
(1) used;
(2) consumed; or
(3) installed;
in furtherance of, or in, the repair, maintenance, refurbishment, remodeling, or remanufacturing of an aircraft or an avionics system of an aircraft.
(b) The exemption provided by this section applies to a transaction only if:
(1) the retail merchant, at the time of the transaction, possesses a valid repair station certificate issued by the Federal Aviation Administration under 14 CFR 145 et seq. or other applicable law or regulation; or
(2) the:
(A) retail merchant has leased a facility at a public use airport for the maintenance of aircraft and meets the public use airport owner's minimum standards for an aircraft maintenance facility; and
(B) work is performed by a mechanic who is certified by the Federal Aviation Administration.
(c) The owner of a public use airport shall annually provide to the department the names of retail merchants that have a lease with the public use airport and that perform aircraft maintenance at the public use airport.
As added by P.L.153-2012, SEC.5. Amended by P.L.288-2013, SEC.30; P.L.166-2014, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-47. Coins, Bullion, and Legal Tender

Sec. 47. Transactions involving the sale of or the lease or rental of storage for:
(1) coins that are permitted investments by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m);
(2) bullion that would be a permitted investment by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m) if the bullion was in the physical possession of a trustee; or
(3) legal tender;
are exempt from the state gross retail tax.
As added by P.L.195-2016, SEC.1. Amended by P.L.239-2017, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-48. Drainage Water Management System

Sec. 48. (a) As used in this section, "drainage water management system" means a subsurface system of drainage tubing, drainage tiles, water flowgates, control valves, and related control systems designed to facilitate controlled water drainage from agricultural land used for crop production.
(b) A transaction involving a component of a drainage water management system intended for use as described in subsection (a) is exempt from the state gross retail tax if the person acquiring the component is engaged in the business of agriculture.
As added by P.L.239-2017, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-49. Aviation Fuel

Sec. 49. (a) As used in this section, "aviation fuel" refers to:
(1) gasoline used to power an aircraft;
(2) jet fuel; or
(3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).
(b) A transaction involving aviation fuel is exempt from the state gross retail tax.
As added by P.L.288-2013, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-50. Required Product Labels

Sec. 50. Transactions involving labels are exempt from the state gross retail tax if:
(1) the labels will be affixed to other tangible personal property being sold by a retail merchant; and
(2) the person acquiring the labels is required to affix the labels to the other tangible personal property for the purpose of complying with any state or federal statute or regulation.
As added by P.L.138-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-51. Special Fuel

Sec. 51. (a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22.
(b) As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12.
(c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.
As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-52. Hot Mix Asphalt Plant Equipment; Trucks; Pavers

Sec. 52. Transactions involving the following tangible personal property that is purchased and used by a person that operates a hot mix asphalt plant are exempt from the state gross retail tax:
(1) Trucks that are used to transport hot mix asphalt from that person's asphalt plant to a job site.
(2) Pavers that are used to spread that person's hot mix asphalt.
(3) Plant equipment directly used to directly produce that person's hot mix asphalt.
(4) Fuel used to operate trucks, pavers, or equipment described in subdivisions (1) through (3).
(5) Repair parts installed on trucks, pavers, or equipment described in subdivisions (1) through (3).
As added by P.L.212-2018(ss), SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-53. Special Rule for Renting or Furnishing Rooms, Lodging, or Other Accommodations in a House, Condominium, or Apartment for Fewer Than 15 Days

Sec. 53. (a) This subsection applies only to property that is the owner's primary personal residence. If:
(1) at least one (1) owner of a house, condominium, or apartment maintains the house, condominium, or apartment as the owner's primary personal residence;
(2) the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration for fewer than fifteen (15) days in a calendar year;
(3) none of the payments for the room, lodging, or other accommodation are made through a marketplace facilitator; and
(4) the rental or furnishing of the room, lodging, or other accommodation qualifies for the special rule for certain use under Section 280A(g) of the Internal Revenue Code;
the transaction involving the renting or furnishing of the rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration during the calendar year is exempt from the state gross retail tax.
(b) If an owner described in subsection (a) rents or furnishes rooms, lodgings, or other accommodations in a house, condominium, or apartment for consideration for more than fourteen (14) days in the current calendar year or in the preceding calendar year, the exemption under subsection (a) does not apply and the owner shall collect and remit any state gross retail tax imposed under IC 6-2.5-4-4, subject to the following conditions:
(1) If the rental or furnishing for more than fourteen (14) days occurred in the current calendar year, but not the preceding calendar year, then the tax collection must begin on the fifteenth day of rental or furnishing and each day thereafter in the current calendar year that the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration.
(2) If the rental or furnishing for more than fourteen (14) days occurred in the preceding calendar year, then the tax collection must begin on the first day of rental or furnishing and each day thereafter in the current calendar year that the owner rents or furnishes rooms, lodgings, or other accommodations in the house, condominium, or apartment for consideration.
As added by P.L.108-2019, SEC.114.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-54. Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days

Sec. 54. (a) For purposes of this section, an owner of a passenger motor vehicle refers only to an individual and not other types of entities.
(b) If:
(1) an owner of one (1) or more passenger motor vehicles (as defined by IC 9-13-2-123) shares their passenger motor vehicle or vehicles for consideration for fewer than fifteen (15) days in a calendar year; and
(2) none of the payments for the sharing of these passenger motor vehicles are made through a marketplace facilitator, including a peer to peer vehicle sharing program (as defined by IC 24-4-9.2-4);
the transactions involving the sharing of these passenger motor vehicles during the calendar year are exempt from the state gross retail tax.
(c) In the case of passenger motor vehicles that are jointly owned, each time a vehicle is shared by any owner counts toward the fifteen (15) days of each owner.
(d) If an owner described in subsection (b) shares one (1) or more passenger motor vehicles for consideration for more than fourteen (14) days in the current calendar year or in the preceding calendar year, the exemption under subsection (b) does not apply and the owner is responsible for collecting and remitting any state gross retail tax imposed under IC 6-2.5-4-10 on the sharing of passenger motor vehicles, subject to the following conditions:
(1) If the sharing for more than fourteen (14) days occurred in the current calendar year, but not the preceding year, the tax collection must begin on the fifteenth day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.
(2) If the sharing for more than fourteen (14) days occurred in the preceding calendar year, the tax collection must begin on the first day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.
As added by P.L.108-2019, SEC.115.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption

Sec. 55. (a) As used in this section, "public safety equipment and materials" means equipment and materials used at the site of a public works project or projects that directly contribute to the safety of the general public or workers of the public works project or serve to inform them of the associated dangers. The term includes:
(1) concrete or metal barriers;
(2) barrels;
(3) barricades;
(4) temporary pavement markings;
(5) materials to construct temporary traffic lanes, roads, and bridges;
(6) erosion control and drainage materials;
(7) aggregates used to set grades;
(8) cones;
(9) rumble strips;
(10) temporary curbs or speed bumps; and
(11) static and electronic signage and signals.
The term does not include hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors.
(b) Transactions involving public safety equipment and materials are exempt from the state gross retail tax if the equipment or material is predominately used by the purchaser to protect the general public and workers during the purchaser's performance of public works construction or maintenance. However, transactions involving hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors are not exempt from the state gross retail tax under this section.
As added by P.L.159-2021, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-56. Transportation Facility

Sec. 56. (a) 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 transportation facility (as defined in IC 5-23-2-17) under a:
(1) public-private agreement executed in accordance with IC 5-23-8-1(a); or
(2) development agreement executed in accordance with IC 5-23-8-1(b).
(b) The exemption described in subsection (a) shall not apply to the extent that the applicable public-private agreement or development agreement is entered into before January 1, 2023.
As added by P.L.57-2022, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-57. Children's Diapers

Sec. 57. Sales of children's diapers are exempt from the state gross retail tax.
As added by P.L.180-2022(ss), SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-0.3. Effect of Multiple Amendments to Section 9 of This Chapter

Sec. 0.3. If the general assembly amends section 9 of this chapter in more than one (1) act, the laws shall be read together and interpreted to implement the policies enacted in each act.
As added by P.L.220-2011, SEC.136.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis

Sec. 2. A retail merchant may, without prior departmental approval, report and pay his state gross retail and use taxes on an accrual basis, if he uses the accrual basis to pay and report the adjusted gross income tax or the tax imposed on him in place of the adjusted gross income tax. The department may, at any time, require the retail merchant to stop using the accrual basis.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.192-2002(ss), SEC.59.
2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 6. Returns, Remittances, and Refunds › 6-2.5-6-3. Consolidated Filing

Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to make retail transactions at more than one (1) store or location, the retail merchant may apply for departmental permission to file a consolidated state gross retail and use tax return for all those stores and locations. If the department allows the consolidated filing, the retail merchant, wholesaler, or manufacturer must keep sufficient records to allow the department to determine the separate state gross retail and use tax liability for each store or location and to show any information that the department requires on the consolidated return.
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 6. Returns, Remittances, and Refunds › 6-2.5-6-4. Periodic Deposits of Collections During Reporting Period

Sec. 4. If the department feels that a retail merchant is not properly collecting, reporting, or paying the state gross retail and use taxes, the department may require him to make periodic deposits of his collections during his reporting period and to file an informational return with those deposits.
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 6. Returns, Remittances, and Refunds › 6-2.5-6-5. Final Return and Payment

Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he shall file a final state gross retail and use tax return with the department for that part of his business and pay the state gross retail and use taxes collected. The final return and payment are due no later than one (1) month after the date the business stops.
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 6. Returns, Remittances, and Refunds › 6-2.5-6-7. Retail Merchant; Calculation of Tax Liability

Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the department, for a particular reporting period, an amount equal to the product of:
(1) seven percent (7%); multiplied by
(2) the retail merchant's total gross retail income from taxable transactions made during the reporting period.
The amount determined under this section is the retail merchant's state gross retail and use tax liability regardless of the amount of tax the retail merchant actually collects.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.3; P.L.192-2002(ss), SEC.60; P.L.146-2008, SEC.311.