Title 6, TAXATION

Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or pap…

Sec. 0.4. It is the intent of the general assembly that the addition of section 36 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2011, SEC.135.

Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer, pesticides, fungicides, and other tangible personal property are exempt from the state gross retail tax if: (1) the person acquiring the property acquires it for the person's direct use in the direct prod…

Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as production plant or power production expenses, according to the uniform system of accounts which was adopted and prescribed for the utility…

Sec. 10.5. (a) Transactions occurring on or after May 1, 2021, involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as a utility scale battery energy storage system as defined in subsection (b); (2) the person acquiri…

Sec. 10.7. (a) This section does not apply to tangible personal property that: (1) is used to store or consume usable energy, electricity, or heat; (2) is used to convey, transfer, or alter generated electricity; or (3) will be used to produce energy for the purchaser's residenti…

Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is classified as production plant, storage plant, production expenses, or underground storage expenses according to the uniform system of accounts, which wa…

Sec. 12. Transactions involving tangible personal property are exempt from the state gross retail tax if: (1) the property is classified as source of supply plant and expenses, the pumping plant and expenses, or water treatment plant and expenses according to the uniform system o…

Sec. 12.5. (a) As used in this section, "collection plant and expenses" includes the following: (1) Expenditures for collection plant, which include the following: (A) Land and land rights. (B) Structures and improvements. (C) Power generation equipment. (D) Collection sewers and…

or VOIP services; equipment Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is: (A) classified as central office equipment, station equipment or apparatus, station connection, wiring, or large private bra…

Sec. 14. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property is: (1) a municipally owned utility; (2) a utility owned or operated by a special district; or (3) a public utility owned or operated by …

Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if: (1) the transaction consists of changing the motor vehicle title to add or delete an individual; and (2) the individual being added or deleted is the spouse, child, grandparent, pare…

Sec. 16. Transactions involving tangible personal property, accommodations, public utility commodities, and public utility service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, commodities, or service: (1) is the state of Indian…

Sec. 17. Sales of newspapers are exempt from the state gross retail tax. As added by Acts 1980, P.L.52, SEC.1.

Sec. 18. (a) As used in this section, "legend drug" means a drug (as defined in IC 6-2.5-1-17) that is also a legend drug for purposes of IC 16-18-2-199. (b) As used in this section, "nonlegend drug" means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug. (c) Transa…

Sec. 19. (a) As used in this section, "legend drug" means a drug as defined in IC 6-2.5-1-17 that is also a legend drug for purposes of IC 16-18-2-199. (b) As used in this section, "nonlegend drug" means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug. (c) Transact…

Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is furnished without charge. (b) For purposes of this section, "blood glucose monitoring supply" …

Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into activities described in this subsection from an onsite location, are exempt from the state gross retail …

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 …

Sec. 21. (a) Sales of food and food ingredients are exempt from the state gross retail tax if: (1) the seller meets the filing requirements under subsection (c) and is an organization described in section 25(a)(1) of this chapter; (2) the purchaser is a person confined to the pur…

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 a…

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 …

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 Consti…

Sec. 25. (a) Transactions involving tangible personal property, accommodations, or service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, or service: (1) is any of the following types of organizations: (A) A fraternity, a sororit…

Sec. 26. (a) Sales of tangible personal property by an organization are exempt from the state gross retail tax if either of the following apply: (1) The organization: (A) is described in section 25(a)(1)(A) through 25(a)(1)(C) of this chapter, section 25(a)(1)(D)(i) through 25(a)…

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 p…

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 …

Sec. 29. (a) As used in this section: "Manufactured home" has the definition set forth in IC 9-13-2-96(a). The term includes a mobile home (as defined in IC 9-13-2-103.2). "Industrialized residential structure" means a structure that is both an industrialized building system (as …

Sec. 3. (a) For purposes of this section: (1) the: (A) retreading of tires; and (B) felling of trees for further use in production or for sale in the ordinary course of business; shall be treated as the processing of tangible personal property; and (2) commercial printing shall b…

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 wi…

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 communi…

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.

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.

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…

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 print…

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, exclud…

Sec. 38.1. (a) As used in this section, "service center" means an educational service center established under IC 20-20.5-1. (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 …

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.

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. …

Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiri…

Sec. 40. (a) As used in this section, "research and development activities" includes design, refinement, and testing of prototypes of new or improved commercial products before sales have begun for the purpose of determining facts, theories, or principles, or for the purpose of i…

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 …

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.

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.

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 ex…

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 com…