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 5-1 - Agricultural production; definitions
- Section 5-2 - Sales to farmers; feed
- Section 5-3 - Sales to farmers; agricultural commodities
- Section 5-4 - Farmers and others engaged in agricultural production
- Section 5-5 - Raising horses, donkeys and ponies; application for sales tax
- Section 5-6 - Direct production of agricultural commodities; sales of agricultural machinery
- Section 5-7 - Direct production of grain; sales of agricultural machinery
- Section 5-8 - Sales of manufacturing machinery, tools and equipment used in direct production, manufacture, fabrication, assembly, or finishing of other tangible personal property
- Section 5-9 - Sales of manufacturing machinery, tools and equipment to be directly used by the purchaser in extraction and mining
- Section 5-10 - Sales of manufacturing machinery, tools and equipment to be directly used in processing or refining tangible personal property
- Section 5-11 - Sales of tangible personal property used in the direct production of manufacturing or agricultural machinery, tools and equipment
- Section 5-12 - Sales of tangible personal property directly consumed in manufacturing, processing, refining or mining
- Section 5-13 - Sales of tangible personal property directly consumed in agriculture, horticulture, floriculture, or arboriculture
- Section 5-14 - Material incorporated into tangible personal property produced for resale
- Section 5-15 - Sales for resale
- Section 5-16 - Wrapping materials and containers
- Section 5-17 - Exempt accounts for utilities which furnish or sell electrical energy; steam or steam heating service
- Section 5-18 - Exempt accounts for utilities which furnish or sell natural or artificial gas or mixtures
- Section 5-19 - Exempt accounts for utilities which furnish or sell water
- Section 5-20 - Exempt accounts for utilities which furnish or sell telephone services
- Section 5-21 - Sales of motor vehicles, trailers or aircraft, delivery for use outside of Indiana (Repealed)
- Section 5-22 - Motor vehicles (Repealed)
- Section 5-23 - Aircraft (Repealed)
- Section 5-24 - Sales to Indiana and its instrumentalities
- Section 5-25 - Government agencies and units purchases; application of sales tax
- Section 5-26 - Sales of newspapers
- Section 5-27 - Medical exemptions; definitions
- Section 5-28 - Medical equipment, supplies and devices; exemptions (Repealed)
- Section 5-29 - Medical equipment, supplies and devices; rental (Repealed)
- Section 5-30 - Hearing aids; sales (Repealed)
- Section 5-31 - Hearing aids; sales of parts, attachments or accessories (Repealed)
- Section 5-32 - Devices used to administer insulin; exemption
- Section 5-33 - Prescription drugs; sales
- Section 5-34 - Insulin, oxygen, blood and blood plasma; sales
- Section 5-35 - Sales of drugs to doctors and other licensed practitioners
- Section 5-36 - Licensed practitioners; purchases
- Section 5-37 - Definitions
- Section 5-38 - Food for human consumption; exemptions
- Section 5-39 - Food for human consumption; exemption examples
- Section 5-40 - Food not exempt
- Section 5-41 - Confectionary items
- Section 5-42 - Soft drinks, sodas and similar beverages
- Section 5-43 - Food for immediate consumption
- Section 5-44 - Combination business; sales of groceries and meals
- Section 5-45 - Caterers
- Section 5-46 - School meals
- Section 5-47 - School building materials
- Section 5-48 - Gross receipts exempt from gross income tax; U.S. and Indiana tax collection agents
- Section 5-49 - Sales to the United States
- Section 5-50 - Selling at retail; gross income
- Section 5-51 - United States retailer's and manufacturer's excise taxes
- Section 5-52 - Encumbrances on trade-ins
- Section 5-53 - Interstate commerce; sales
- Section 5-54 - Delivery site
- Section 5-55 - Not-for-profit organizations; acquisitions
- Section 5-56 - Fraternities, sororities, and student cooperative housing organizations; acquisitions
- Section 5-57 - Not-for-profit organization; sales under 30 day rule
- Section 5-58 - Not-for-profit organizations for educational, cultural or religious purposes; sales
- Section 5-59 - Not-for-profit organizations to improve skills of members; sales
- Section 5-60 - Property not exempt
- Section 5-61 - Public transportation; acquisitions
- Section 5-62 - Tangible personal property directly consumed in the rendering of public transportation
- Section 5-63 - Service directly used or consumed in rendering public transportation
- Section 5-64 - Gasohol exemption (Repealed)
- Section 5-65 - Mobile homes; industrial residential structures
- Section 5-66 - Sale not attributable to cost of material; exemption
- Section 5-67 - Income from sale of mobile home or industrialized residential structure; exemption
- Section 5-68 - Other exemptions
- Section 5-69 - Administration; Form ST-108MH
- Section 5-70 - Environmental quality control equipment
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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