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.