reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-27 - Medical exemptions; definitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 27.
(a) The term
				"person licensed to issue a prescription" shall include only those persons
				licensed or registered to fit and/or dispense such devices.
(b) Definition: The term "prescribed" shall
				mean the issuance by a person described in paragraph 1 of this regulation
[subsection (a) of this section]
of a certification in writing
				that the use of the medical equipment supplies and devices is necessary to the
				purchaser in order to correct or to alleviate a condition brought about by
				injury to, malfunction of, or removal of a portion of the purchaser's
				body.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-32 - Devices used to administer insulin; exemption

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 32.
Sales of syringes or other instruments equipment or devices
				  used to administer insulin are exempt from the gross retail
				  tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-33 - Prescription drugs; sales

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 33.
(a) The
				state gross retail tax shall not apply to the sales of drugs dispensed by a
				registered pharmacist upon the order of a practitioner licensed to prescribe,
				dispense, and administer drugs to human beings or animals in the course of his
				professional practice.
(b) In
				general, all sales of tangible personal property by a retail merchant including
				pharmacists, hospitals, and drug stores are taxable. This exemption applies
				only to sales of certain drugs.
(c)
				General rule: Sales of drugs are exempt from tax provided:
(1) The drug is dispensed by a licensed
				pharmacist; and
(2) The drug is
				prescribed by a practitioner who is licensed to prescribe, dispense and
				administer drugs for human beings and animals; or
(3) The drug is sold by a practitioner
				licensed to prescribe, dispense and administer drugs to human beings.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-34 - Insulin, oxygen, blood and blood plasma; sales

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 34.
Sales of insulin, oxygen, blood and blood plasma are exempt
				  from the state gross retail tax only when used for medical
				  purposes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-35 - Sales of drugs to doctors and other licensed practitioners

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 35.
(a) In
				general, all purchases of tangible personal property by a licensed practitioner
				are subject to gross retail tax. This exemption is limited to sales of certain
				drugs, insulin, oxygen, blood and blood plasma.
(b) Sales to licensed practitioners, of drugs
				which may be sold only on a prescription are exempt from the gross retail tax
				if the practitioner buys the drugs for direct consumption in the course of
				rendering professional services.
(c) Sales to licensed practitioners of
				insulin, oxygen, blood, or blood plasma are exempt from the gross retail tax if
				the practitioner buys such items for direct consumption in the course of
				rendering professional service.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-36 - Licensed practitioners; purchases

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 36.
(a) The
				gross retail tax shall apply to the following purchase transactions made by
				licensed practitioners:
(1) All office
				furniture, equipment and supplies.
(2) Drugs of a type not requiring a
				prescription, when not purchased for resale.
(3) Surgical instruments, equipment and
				supplies.
(4) Bandages, splints,
				and all other medical supplies consumed in professional use.
(5) X-Ray, diathermy, diagnostic equipment,
				or any other apparatus used in the practice of surgery or medicine.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-37 - Definitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 37.
(a)
				"Licensed practitioner": For purposes of this regulation
[45 IAC 2.2]
a "licensed practitioner" is a doctor, dentist, veterinarian or other
				practitioner licensed to prescribe, dispense and administer drugs to human
				beings or animals in the course of their professional practice.
(b) "Directly consumed in the course of
				rendering professional services": For purposes of this regulation
[45
				IAC 2.2]
, "directly consumed in the course of rendering professional
				services" means the administration of prescription drugs, insulin, oxygen,
				blood and blood plasma by the licensed practitioner, or his agent. Consumed in
				professional use includes the furnishing of such drugs as a part of a single
				charge for professional service.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-38 - Food for human consumption; exemptions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 38.
The gross retail tax act exempts food for human consumption.
				  Primarily the exemption is limited to sales by grocery stores, supermarkets,
				  and similar type businesses of items which are commonly known as grocery
				  food.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-39 - Food for human consumption; exemption examples

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 39.
(a) The
				gross retail tax act specifies the items which constitute tax exempt food for
				human consumption.
(b) A number of
				items normally sold by grocery stores, supermarkets, and similar type of
				businesses are classified in this regulation
[45 IAC 2.2]
under the heading "nontaxable items". These examples are for
				illustrative purposes and are not intended to be all-inclusive.
"NONTAXABLE ITEMS"
Baby Foods
Bakery Products
Baking Soda
Bouillon Cubes
Cereal & Cereal Products
Chocolate (for cooking purposes only)
Cocoa
Coconut
Coffee & Coffee Substitutes
Condiments
Cookies
Crackers
Dehydrated Fruit & Vegetables
Diet Foods
Eggs & Egg Products
Extracts, Flavoring as an Ingredient of Food Products
Fish & Fish Products
Flour
Food Coloring
Fruit & Fruit Products, including Fruit Juices
Gelatin
Health Foods
Honey
Ice Cream, Toppings, and Novelties
Jams
Jellies
Ketchup
Lard
Marshmallows
Mayonnaise
Meat & Meat Products
Milk & Milk Products
Mustard
Nuts, including salted, but not chocolate or
				  candy-coated
Oleomargarine
Olive Oil
Olives
Peanut Butter
Pepper
Pickles
Popcorn
Potato Chips
Powdered Drink Mixes (Presweetened or Natural)
Relishes
Salad Dressings and Dressing Mixes
Salt
Sauces
Sherbets
Shortenings
Soups
Spices
Sandwich Spreads
Sugar
Sugar Products, and Sugar Substitutes
Syrups
Tea
Vegetables & Vegetable Products (Excluding Salad
				  Bars)
Vegetable Juices
Vegetable Oils
Yeast
Some items in the above categories will be subject to tax if
				  they are sold in small quantities and, therefore, are prepared for immediate
				  consumption.
(010); filed Dec 1, 1982, 10:35 am: 6 IR 48; filed Aug 6,
				  1987,
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-40 - Food not exempt

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 40.
The gross retail tax act specifies items which do not
				  constitute "food for human consumption" exempted by the Act
[IC
				  6-2.5]
. A number of items normally sold by grocery stores,
				  supermarkets, and similar type businesses are classified in this regulation
[45 IAC 2.2]
under the heading "taxable items". These examples
				  are for illustrative purposes and are not to be all-inclusive.
"TAXABLE ITEMS"
Alcoholic Beverages
Candy & Confectionery
Candied Apples
Caramel Coated Popcorn
Chewing Gum
Chocolate Covered Nuts
Cocktail (dry or liquid) Mixes
Dietary Supplements in any form
Household Supplies (Brooms, Mops, Etc.)
Ice
Liver Oils, such as Cod and Halibut
Lozenges
Nonprescription Medicines
Paper Products
Pet Foods and Supplies
Soap & Soap Products
Soft Drinks, Sodas & Similar Beverages
Tobacco Products
Tonics, Vitamins and other Dietary Supplements
Toothpaste
Water, including mineral, bottled carbonated &
				  Soda
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-41 - Confectionary items

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 41.
(a)
				Preparations of fruits, nuts, or popcorn in combination with chocolate, sugar,
				honey, candy, or other confectionary, unless sold for cooking purposes, are not
				considered exempt "food" items. The method used in packaging and distributing
				these preparations, including the kind and size of container used, will be
				considered in determining the primary use for which these preparations are
				sold.
(b) Chocolate commonly used
				for cooking purposes is considered exempt "food" within the meaning of this
				regulation
[45 IAC 2.2]
. The method used in packaging and
				distributing chocolate, including the kind and size of container used, will be
				considered in determining the primary use for which it is sold.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-42 - Soft drinks, sodas and similar beverages

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 42.
Any "soft drink" which contains carbonated water is subject
				  to tax. However, some other drinks which may not contain carbonated water but
				  which are normally purchased for consumption out of "soft drink bottles or cans
				  will also be subject to tax. This would include, for example, chocolate drinks.
				  The term soft drinks" does not include fruit and vegetable
				  juices.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-43 - Food for immediate consumption

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 43.
(a) Sales of
				food which ordinarily is sold for immediate consumption at or near the premises
				of the seller are taxable even though such food is sold on a "take-out" or "to
				go" order basis and is actually bagged, packaged, or wrapped and taken from the
				premises of the seller. Where and when the customer actually eats such food is
				immaterial. Accordingly, sales through a grocery store, salad bar, bakery, or
				delicatessen and by restaurants, cafeterias, lunch counters, drive-ins,
				roadside ice cream and refreshment stands, fish and chip places, fried chicken
				places, pizzerias, food and drink concessions, or similar facilities, of meals,
				sandwiches, hamburgers, hot dogs, french fries, fried chicken, fish and chips,
				pizza, potato salad, cole slaw, popcorn, sundaes, cones and cups of ice cream,
				milk shakes, soft drinks, and similar ready-to-eat food and beverage items are
				taxable regardless of whether sold by such establishments for consumption on
				the premises or on a "take-out" or "to go" basis.
(b) Any food which is cooked to the order of
				the purchaser, or food which is cooked and maintained at or near the cooking
				temperature prior to sale, or prepared food which is sold by the piece rather
				than by weight or for immediate consumption is taxable.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-44 - Combination business; sales of groceries and meals

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 44.
Where a person operates a combination-type business at one
				  location such as an eating place combined with a donut or pastry shop, sales by
				  such retailer of nontaxable grocery items as described in this regulation
[45 IAC 2.2]
are nontaxable when sold for home consumption.
				  The method used in distributing these items, including the kind and size of the
				  order and the container used, will be considered in determining whether the
				  items are sold for home consumption. For example, bulk sales of donuts or other
				  assorted pastries, sales of whole pies or cakes and bulk sales of ice cream are
				  nontaxable when sold for home consumption. However, individual orders (e.g., an
				  order of ice cream, a single serving of pie or cake, or a single serving bakery
				  item) are taxable regardless of whether sold for consumption on the premises or
				  sold on a "take-out" basis for off-premises consumption.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-45 - Caterers

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 45.
(a) The law
				provides that the sale of meals shall be taxable whether such meals are served
				on or off the premises of the retailer. Accordingly the sale of food or meals
				by caterers is subject to sales tax.
(b) The tax applies to the entire charge made
				by caterers for serving meals, food and drink, inclusive of charges for food,
				the use of dishes, silverware, glasses, chairs, tables, etc., used in
				connection with serving meals, and for labor of serving meals.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-46 - School meals

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 46.
(a) The
				state gross retail tax shall not apply to the furnishings of school meals to
				school children and school employees on school premises in all schools of
				grades one (1) through twelve (12).
(b) The fact that a school employs a private
				caterer to prepare and serve meals will not negate the exemption as long as the
				meals are served on school property and the caterer is merely acting as an
				agent for the school corporation.
(c) Sales of meals to persons other than
				students or employees are subject to the sales tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-47 - School building materials

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5; IC 20-47-2; IC 20-47-3
Sec. 47.
The state gross retail tax shall not apply to sales of
				  tangible personal property incorporated or to be incorporated in a school
				  building or school buildings being constructed by a lessor corporation in
				  accordance with a lease executed under IC 21-5-11
[IC 21-5 was repealed
				  by P.L. 2-2006, SECTION 199, effective July 1, 2006. See IC 20-47-2.]
(School Building Leasing) or IC 21-5-12
[IC 21-5 was repealed
				  by P.L. 2-2006, SECTION 199, effective July 1, 2006. See IC 20-47-3.]
(School Corps. Authorized to Lease School
				  Buildings).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-48 - Gross receipts exempt from gross income tax; U.S. and Indiana tax collection agents

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 48.
(a) The
				state gross retail tax shall not apply to such part of the gross income from
				transactions constituting selling at retail as is exempt from the gross income
				tax under the provisions of IC 6-2.1-3-5.
(b) The state gross retail tax shall not
				apply to taxes received or collected by the taxpayer as agent for the state of
				Indiana and/or the United States of America. No person shall be considered as
				an agent for the state of Indiana and/or the United States of America under
				this regulation
[45 IAC 2.2]
unless he has been explicitly
				designated as a collecting agent in the statute under the terms of which the
				tax is imposed.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-49 - Sales to the United States

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 49.
(a) The
				gross retail tax shall not apply to such part of the gross income from
				transactions constituting selling at retail as is exempt from the gross income
				tax under the provisions of IC 6-2.1-3-2.
(b) The state gross retail tax shall not
				apply to so much of the gross receipts of any transaction from sales to the
				United States Government, but only to the extent to which the state of Indiana
				is prohibited from taxing such gross receipts by the Constitution of the United
				States.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-50 - Selling at retail; gross income

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 50.
The state gross retail tax shall not apply to such part of
				  the gross income from transactions constituting selling at retail which is
				  excise tax imposed under Section 4081 of the Internal Revenue
				  Code.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-51 - United States retailer's and manufacturer's excise taxes

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 51.
(a) The
				state gross retail tax shall not apply to such part of the gross income from
				transactions constituting selling at retail as is exempt from the gross income
				tax under the provisions of IC 6-2.1-3-6 and IC 6-2.1-3-7.
(b) The state gross retail tax shall not
				apply to so much of the gross receipts of any transaction from retailer's
				excise taxes imposed by the United States solely on the sale at retail of
				tangible personal property and collected by a retail merchant as a separate
				item in addition to the price of the property sold, and which is remitted by
				such retail merchant to the taxing authority. "Retailers' excise taxes imposed
				by the United States" includes manufacturer's excise tax imposed by the United
				States on motor vehicles, motor vehicle bodies and chassis, parts, and
				accessories therefore, tires, provided that such tax is separately stated and
				billed by the seller.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-52 - Encumbrances on trade-ins

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 52.
(a) The
				state gross retail tax shall not apply to such part of the gross income from
				transactions constituting selling at retail as is exempt from the gross income
				tax under the provisions of IC 6-2.1-3-13.
(b) The state gross retail tax shall not
				apply to so mush
[sic.]
of the gross receipts of any
				transaction from all 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.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-53 - Interstate commerce; sales

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 53.
(a) The
				state gross retail tax shall not apply to such part of the gross income from
				transactions constituting selling at retail as is exempt from the gross income
				tax under the provisions of IC 6-2.1-3-3.
(b) Gross receipts derived from transactions
				which constitute "retail transactions" which the state of Indiana is prohibited
				from taxing by the Constitution of the United States of America are exempt from
				gross retail tax. Under this regulation
[45 IAC 2.2]
, this
				exemption is limited to gross receipts from transactions conducted in commerce
				between Indiana and other states of the United States, or between Indiana and
				foreign countries. Such sales commonly are referred to as "sales in interstate
				commerce" and Indiana is prohibited from taxing such sales by the United States
				Constitution.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-54 - Delivery site

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 54.
(a) Delivery
				to purchaser in Indiana. Sales of tangible personal property which are
				delivered to the purchaser in Indiana are subject to gross retail tax or use
				tax, except (see Regs. 6-2.5-5-15(020)
[ 45 IAC 2.2-5-22 ]
)
				for certain sales of motor vehicles and aircraft.
(b) Delivery to purchaser in a state other
				than Indiana. Sales of tangible personal property which are delivered to the
				purchaser in a state other than Indiana for use in a state other than Indiana
				are not subject to gross retail tax or use tax, provided the property is not
				intended to be subsequently used in Indiana.
(c) Delivery by common carriers.
(1) Delivery to common carrier in Indiana for
				shipment to another state by common carrier shall be deemed delivery to a
				purchaser in a state other than Indiana for purposes of applying the gross
				retail tax or use tax.
(2) Delivery
				to common carriers in a state other than Indiana for shipment to Indiana shall
				be deemed delivery to a purchaser in Indiana for purposes of applying the use
				tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-55 - Not-for-profit organizations; acquisitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 55.
(a) Sales to
				a qualified not-for-profit organization of tangible personal property or
				services used primarily in carrying out the not-for-profit purpose of the
				organization or in raising money for carrying on such purposes are exempt from
				the gross retail tax.
(b) In order
				to qualify for the sales tax exemption on purchases, as a qualified
				not-for-profit organization, the following conditions must prevail:
(1) The organization must be qualified by
				being named or described in IC 6-2.1-3-20, IC 6-2.1-3-21, or IC 6-2.1-3-22
				which deals with fraternities, sororities, student cooperative housing
				organizations, etc. This includes not-for-profit organizations organized and
				operated exclusively for one (1) or more of the following purposes:
(A) Religious.
(B) Charitable.
(C) Scientific.
(D) Fraternal.
(E) Educational.
(F) Literary.
(G) Civic.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-56 - Fraternities, sororities, and student cooperative housing organizations; acquisitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 56.
(a) The
				state gross retail tax exempts transactions occuring
[sic.]
after December 31, 1976, and involving tangible personal property or
				service, if the person acquiring the property or service:
(1) Is a fraternity, sorority, or student
				cooperative housing organization which is granted a gross income tax exempt
				under IC 6-2.1-3-19; and
(2) Uses
				the property or service to carry on its ordinary and usual activities and
				operations as a fraternity, sorority, or student cooperative housing
				organization.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-58 - Not-for-profit organizations for educational, cultural or religious purposes; sales

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 58.
(a) The
				state gross retail tax shall not apply to sales by qualified not-for-profit
				organizations of tangible personal property of a kind designated and intended
				primarily for the educational, cultural or religious purposes of such qualified
				not-for-profit organization and not used in carrying out a private or
				proprietary business.
(b) The gross
				receipts from each sale of tangible personal property by a qualified
				not-for-profit organization are exempt under this rule
[45 IAC 2.2]
only if:
(1) The nature of the
				property sold will further the educational, cultural or religious purposes of
				the organization; and
(2) The
				organization is not carrying on a private or proprietary business with respect
				to such sales.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-59 - Not-for-profit organizations to improve skills of members; sales

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 59.
(a) The
				state gross retail tax shall not apply to sales by qualified not-for-profit
				organizations of tangible personal property of a kind designed and intended to
				improve the skill or professional qualification of members of the organization
				for carrying on the work or practice of their trade, business or profession and
				not used in carrying on a private or proprietary business.
(b) The gross receipts from sales of tangible
				personal property by a qualified not-for-profit organization are exempt under
				this rule only if:
(1) The tangible personal
				property is sold exclusively to members and is designed and intended to improve
				the skill or professional qualification of such members; and
(2) The organization is not carrying on a
				private or proprietary business with respect to such sales.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-60 - Property not exempt

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 60.
The state gross retail tax does not exempt the sale by any
				  state or accredited college or university of books, stationery, haberdashery,
				  supplies, and other property.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-63 - Service directly used or consumed in rendering public transportation

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 63.
(a) The
				state gross retail tax shall not apply to the sale and the use in this state of
				service which is directly used or directly consumed in the rendering of public
				transportation of persons or property.
(b) Definition.
(1) Service: Service as used in this
				regulation
[45 IAC 2.2]
means those services which are
				otherwise taxable under the Gross Retail Tax Act, such as electrical or
				telephone services.
(2) Public
				transportation: Refer to Regulation 6-2.5-5-27(010)
[ 45 IAC 2.2-5-60 ]
for definition of "public transportation".
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-65 - Mobile homes; industrial residential structures

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 65.
(a) For the
				purpose of this regulation
[45 IAC 2.2]
, "mobile home" means
				only a structure which:
(1) Is transportable
				in one or more sections; and
(2) Is
				eight body feet or more in width; and
(3) Is thirty-two body feet or more in
				length; and
(4) Is built on a
				permanent chassis; and
(5) Is
				designed to be used as a dwelling, with or without a permanent foundation when
				connected to the required utilities.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-66 - Sale not attributable to cost of material; exemption

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 66.
The gross retail income derived from the sale of a "mobile
				  home" or "industrialized residential structure" which is not attributable to
				  the cost of materials in manufacturing the structure, is exempt from the gross
				  retail tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-67 - Income from sale of mobile home or industrialized residential structure; exemption

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 67.
(a)
				Thirty-five percent (35%) of the gross retail income derived from the sale of a
				"mobile home" or "industrialized residential structure" is not subject to the
				gross retail tax.
(b) Thirty-five
				percent (35%) of the gross retail income derived from the sale of a "mobile
				home" or "industrialized residential structure" is attributable to costs other
				than the cost of materials used in manufacturing such structures.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-68 - Other exemptions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 68.
If a dealer who purchases a mobile home or industrialized
				  building system, as described in this regulation
[45 IAC 2.2]
,
				  does not install the structure as an improvement to realty under a lump sum
				  contract, but rather purchases the structure for resale in the regular course
				  of his business, such purchase for resale is exempted. The dealer may provide
				  the seller with an exemption certificate (form ST-105) certifying exempt use in
				  which case the dealer must collect and remit sales tax on the subsequent
				  resale.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-69 - Administration; Form ST-108MH

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 69.
(a) On or
				after September 1, 1979, the Bureau of Motor Vehicles will no longer be
				authorized to collect sales tax on sales by retail merchants of mobile homes
				and industrialized building systems.
(b) The tax must be collected by the seller
				and form ST-108MH must be completed in triplicate and signed by both seller and
				buyer. The original form ST-108MH must be attached by the seller to the
				certificate of origin or certificate of title used to assign ownership.
(1) If the seller is a registered retail
				merchant, form ST-108MH, when properly completed will be accepted by the
				license branch as proof of payment of the sales tax to the registered retail
				merchant who is the seller of the structure. A copy of the ST-108MH must be
				retained by the seller in evidence of the fact that the copy was prepared and
				given to the purchaser, and the seller must furnish the third copy to the
				Indiana Department of Revenue within 30 days of the sale.
(2) If the seller is not a retail merchant,
				both buyer and seller must complete form ST-108MH in triplicate. The original
				copy of the form must be attached to the certificate of title and a copy of the
				form must be furnished to the Department of Revenue, Room 202, State Office
				Building, Indianapolis, Indiana 46204, within 30 days following the date of
				sale.
Any person claiming the 35% reduction on the purchase of a
				  mobile home or industrialized building system must apply for registration of
				  the structure within 30 days of the purchase date as required by the Bureau of
				  Motor Vehicles.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-70 - Environmental quality control equipment

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 70.
(a) The
				state gross retail tax does not apply to sales of tangible personal property
				which constitutes, is incorporated into, or is consumed in the operation of, a
				device, facility, or structure predominately used and acquired for the purpose
				of complying with any state, local or federal environmental qaulity
[sic.]
statutes, regulations or standards; and the person
				acquiring the property is engaged in the business of manufacturing, processing,
				refining, mining, or agriculture.
(b) Definitions.
(1) Consumed as used in this regulation
[45 IAC 2.2]
means the dissipation or expenditure by
				combustion, use or application, and does not mean or include the obsolescence,
				discarding, disuse, depreciation, damage, wear or breakage of tools, machinery,
				devices or furnishings.
(2)
				Incorporated as used in this regulation
[45 IAC 2.2]
means the
				material must be physically combined into and become a component of the
				environmental quality device, facility, or structure. The material must
				constitue a material or integral part of the finished product.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-1 - Time limit on returns and payments

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
1. Every person liable for or required to
				collect the state gross retail tax or use tax shall file the prescribed returns
				and made
[sic.]
payments of such taxes for each calendar month
				within thirty (30) days after the last day of each calendar month unless a
				longer period is specifically authorized by the Department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-2 - Reporting periods

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
(a) The
				Department may permit the taxpayer to divide the year into a different number
				of reporting periods.
(b) The
				Department may authorize upon request other fractional periods of the year in
				lieu of the calendar month including a four (4) week reporting period of a
				special reporting period resulting from a 52-53 week year for filing the
				returns and making payments of such taxes. Allowance of a different number of
				reporting periods is at the Department's discretion.
(c) The returns for reporting periods other
				than calendar months, specifically authorized by the Department are due thirty
				days after the last day of the period for which the return is required to be
				filed.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-3 - Fiscal taxpayer's reporting period

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
(a) A
				taxpayer may report and pay his state gross retail and use taxes over his
				fiscal period that corresponds to the calendar period he is permitted to use
				under Indiana Code 6-2.5-6-1(c) if:
(1) The
				taxpayer reports his gross income tax or the tax he pays in place of the gross
				income tax, over a fiscal year or fiscal quarter not corresponding to the
				calendar year or calendar quarter; and
(2) The Department has not required the
				taxpayer to stop using the fiscal reporting period.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-4 - Accrual basis; reporting and payment

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 4.
(a) A
				taxpayer may, without prior Departmental approval report and pay his state
				gross retail tax on the accrual basis if:
(1)
				The taxpayer reports his gross income tax or the tax imposed on him in place of
				the gross income tax, on the accrual basis; and
(2) The Department has not required the
				taxpayer to stop using the accrual basis of accounting.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-5 - Consolidated filing

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 5.
(a) The
				Department may permit a retail merchant, wholesaler, or manufacturer holding
				certificates for more than one store or place of business to file a return
				consolidating the transactions of all such stores or places of
				business.
(b) All retail merchants
				filing consolidated returns for more than one location are assigned an
				identification number to be used in such filing.
(c) The number is in addition to the Retail
				Merchant Certificate numbers which are required for each business location.
				Consolidated identification numbers are not valid for use on exemption
				certificates or for any purpose other than reporting consolidated sales tax
				collections.
(d) No charge is made
				for assigning such number, however, prior to being granted permission to file
				on a consolidated basis, the taxpayer is required to furnish the Department of
				Revenue a list of all locations and Retail Merchant Certificate numbers which
				are to be included in consolidated returns together with such other information
				as is required in the application.
(e) The sales tax returns of one corporation
				or company may not be consolidated with the sales tax returns of another
				corporation or company.
(f) Any
				future location may be included in the consolidated filing by attaching a
				request to the original application for registration as a retail merchant. Such
				request should set out the reporting number under which the returns will be
				filed.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-6 - Sales and use tax collections

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6.
The Department may require a retail merchant to make periodic
				  deposits of his sales and use tax collections during his reporting period and
				  to file an informational return with those deposits; if the Department feels
				  the retail merchant is not properly collecting, reporting or paying the state
				  gross retail tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-7 - Final return and payment

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
In this case of any retail merchant who ceases to engage in
				  the kind of business which imposes responsibility for filing returns such
				  retail merchant shall file a final return within one month after discontinuing
				  such business.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-8 - Amount of tax liability

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-5-7
Sec. 8.
(a) In
				determining the retail merchants' tax liability for a particular reporting
				period, the retail merchant shall multiply the retail merchant's total gross
				retail income from taxable transactions made during the reporting period except
				as otherwise provided in IC 6-2.5-5-7 or in this chapter of Regulations
[ 45 IAC 2.2-6 ]
, by the sales tax rate.
(b) The amount determined under this
				Regulation
[45 IAC 2.2]
is the retail merchant's state gross
				retail and use tax liability regardless of the amount of tax he actually
				collects.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-9 - Income exclusion ratio

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 9.
In determining the retail merchants tax liability under
				  Regulation 6-2.5-6-7(010)
[ 45 IAC 2.2-6-8 ]
the retail
				  merchant may exclude from his gross retail income from retail transactions made
				  during a particular reporting period, the amount equal to:
(1) The amount of gross retail income for
				that reporting period, multiplied by;
(2) The retail merchants "income exclusion
				ratio" for the tax year which contains the reporting period.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-10 - Income exclusion ratio defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 10.
The retail merchants' "income exclusion ratio" for a
				  particular tax year equals a fraction as set forth:
numerator = gross income from transactions under
						  10¢
denominator = estimated total gross income for tax year
						  from all retail transaction
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-11 - Recordkeeping requirements on exempt sales less than ten cents

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 11.
(a) In order
				to minimize the taxpayer's recordkeeping requirements, the department has
				prescribed a formula for determining the retail merchant's "income exclusion
				ration" for a tax year.
(1) The retail
				merchant may determine the ration of 1¢ to 9¢ sales to total sales
				from actual records of sales during a period of fifteen consecutive days during
				the first quarter of the calendar year. However, the period of time may be
				changed if the change is requested by the retail merchant because of his
				peculiar accounting procedures or marketing factors.
(2) If a merchant has multiple selling
				locations or different kinds of selling transactions, the merchant may apply in
				advance to the Indiana department of revenue for permission to use a
				"representative sampling of locations" at which such checks are to be made.
				Sufficient information to establish the fact that such locations will be
				"representative" of all locations will be required.
(3) The merchant using the sampling method
				must keep an accurate record of the dollar amount of unitary transactions under
				ten cents (10¢) during this fifteen day period. By dividing this total
				amount of gross sales at the locations used for the fifteen day period, a
				percentage can be determined which the merchant may apply against gross sales
				to establish "sales not subject to the tax". This percentage factor is used
				throughout the balance of the calendar year in which the sampling is made.
-EXAMPLE-
(A) Gross
				sales for 15 consecutive days during first quarter
				.................................... $2500.00
(B) Sales of 1¢ to 9¢ during same
				period .................................................... 150.00
(C) $150.00 divided by $2500.00
				............................................................. 6%
Accordingly, the merchant would deduct 6% of gross receipts
				  as nontaxable 1¢ to 9¢ sales on line "D" of his sales and use tax
				  reporting form ST-103.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-12 - Bad debts deduction

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 12.
(a) In
				determining the taxpayer's sales and use tax liability under Regulation
				6-2.5-6-7
[ 45 IAC 2.2-6-8 ]
, a retail merchant shall deduct
				from his gross retail income from retail transactions made during a particular
				reporting period, the retail merchant's bad debts or uncollectible
				receivables.
(b) In order to
				qualify for this exemption the retail merchant must have:
(1) Previously reported the transaction and
				remitted the sales or use tax to the Department;
(2) Not collected the tax from the customer;
				and
(3) Written the receivable off
				for federal income tax purposes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-13 - Collection from bad debts

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 13.
If a retail merchant deducts a receivable under Regulation
				  6-2.5-6-9(a)(010)
[ 45 IAC 2.2-6-12 ]
and subsequently
				  collects that receivable, the amount collected shall be included in the gross
				  retail income, from retail transactions, for the particular reporting period in
				  which he makes the collection.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-14 - Collection allowance

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5-7-5
Sec. 14.
In order to compensate retail merchants for collecting and
				  timely remitting the state gross retail and use tax, the retail merchant,
				  except the retail merchant referred to in Regulation 6-2.5-6-10(c)(010)
[ 45 IAC 2.2-6-16 ]
, is entitled to deduct and retain from the
				  tax liability determined in IC 6-2.5-7-5 or under this chapter of the
				  Regulation
[ 45 IAC 2.2-6 ]
, if timely remitted, a retail
				  merchant's collection allowance.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-15 - Collection allowance rates

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 15.
The collection allowance equals one percent (1%) of the
				  retail merchant's state gross retail and use tax liability accrued during
				  reporting periods which begin after December 31, 1979.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 6 - Returns, Remittances and Refunds › Section 6-16 - Collection allowance; those not entitled

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 16.
A retail merchant described in IC 6-2.5-4-5, IC 6-2.5-4-6, or
				  IC 6-2.5-4-7 is not entitled to the allowance provided by this regulation
[45 IAC 2.2]
. The aforementioned statutes described power
				  susidiaries
[sic.]
or public utilities, telephone utilities,
				  and telegraph utilities as not entitled to the collection
				  allowance.