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 5-67 - Income from sale of mobile home or industrialized residential structure; exemption
Universal Citation: 45 IN Admin Code 5-67
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 67.
(a) Thirty-five percent (35%) of the gross retail income derived from the sale of a "mobile home" or "industrialized residential structure" is not subject to the gross retail tax.
(b) Thirty-five percent (35%) of the gross retail income derived from the sale of a "mobile home" or "industrialized residential structure" is attributable to costs other than the cost of materials used in manufacturing such structures.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
