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

Universal Citation: 45 IN Admin Code 5-63

Current through September 18, 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".

(c) General rule. The purchase, sale, storage, use or other consumption in this state of service which is directly used or directly consumed in rendering public transportation of persons or property is exempt from tax. For meaning of "directly used in rendering public transportation" as applied to service and for provisions refer to Regs. 6-2.5-5-27(010) and (020) [ 45 IAC 2.2-5-61 and 45 IAC 2.2-5-62 ].

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