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
Universal Citation: 45 IN Admin Code 5-60
Current through September 18, 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.
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