GroundRules
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- IC 6-2.5-5-3 · Exemption; acquisition for direct use in direct production
- IC 6-2.5-5-4 · Property for use in producing machinery, tools, or equipment
- IC 6-2.5-5-5 · Repealed
- IC 6-2.5-5-5.1 · Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
- IC 6-2.5-5-6 · Exemption; acquisition for incorporation into product for sale
- IC 6-2.5-5-7 · Materials used in construction business, public street, or utility service
- IC 6-2.5-5-8 · "New motor vehicle"; property acquired for resale, rental, or leasing in the course of business
- IC 6-2.5-5-8.2 · Aircraft acquired for rental or leasing in the ordinary course of the person's business; determination of the exemption; rental threshold
- IC 6-2.5-5-8.5 · Power subsidiary; public utility
- IC 6-2.5-5-9 · Returnable containers; nonreturnable packaging
- IC 6-2.5-5-10 · Electric or steam utilities; production plant or power production expenses
- IC 6-2.5-5-10.5 · Tangible personal property exemption; public utility or power subsidiary; "utility scale battery energy storage system"
- IC 6-2.5-5-10.7 · Tangible personal property exemption; component of solar or wind energy system
- IC 6-2.5-5-11 · Gas utilities; production or storage plants and expenses
- IC 6-2.5-5-12 · Water utilities; plants and expenses
- IC 6-2.5-5-12.5 · Wastewater utilities; plants and expenses
- IC 6-2.5-5-13 · Intrastate telecommunication services; video, Internet access, or VOIP services; equipment
- IC 6-2.5-5-14 · Public utilities; acquisitions of personal property
- IC 6-2.5-5-15 · Repealed
- IC 6-2.5-5-15.5 · Motor vehicles; intrafamilial title transfers
- IC 6-2.5-5-16 · State or local government acquisitions
- IC 6-2.5-5-16.5 · Repealed
- IC 6-2.5-5-17 · Newspapers
- IC 6-2.5-5-18 · Drugs, medical equipment, supplies, and devices; acquisition by patient
- IC 6-2.5-5-19 · Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner
- IC 6-2.5-5-19.5 · Drug samples; blood glucose monitoring supply; blood glucose meters
- IC 6-2.5-5-20 · "Food and food ingredients for human consumption"
- IC 6-2.5-5-21 · Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons
- IC 6-2.5-5-21.5 · Repealed
- IC 6-2.5-5-22 · Exemption; sales of meals; schools; fraternities; sororities; student cooperatives
- IC 6-2.5-5-23 · School building materials
- IC 6-2.5-5-24 · Exemption; sales to the United States government; commercial printing; receipts or collection or taxes; amounts represented by an encumbrance in like kind exchange of tangible personal property
- IC 6-2.5-5-25 · Exemption; nonprofit organizations; uses to carry on its not-for-profit purpose; ordinary and usual activities and operations; required application process
- IC 6-2.5-5-26 · Nonprofit organizations; less than $100,000 in sales; sale for educational, cultural, or religious purpose; sale by a church or school; sale by a public library
- IC 6-2.5-5-27 · Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation
- IC 6-2.5-5-27.5 · Rolling stock
- IC 6-2.5-5-28 · Repealed
- IC 6-2.5-5-29 · Manufactured homes; industrialized residential structures
- IC 6-2.5-5-30 · Environmental quality compliance; manufacturing, mining, agriculture, or recycling
- IC 6-2.5-5-31 · Free distribution newspaper; related transactions
- IC 6-2.5-5-33 · Tangible personal property purchased with food stamps
- IC 6-2.5-5-34 · Sale of lottery tickets; gross retail tax
- IC 6-2.5-5-35 · Tangible personal property transactions
- IC 6-2.5-5-36 · Commercial printing contracts
- IC 6-2.5-5-37 · Professional motor racing vehicle parts exemption; two-seater Indy car exemption; tires and accessories excluded
- IC 6-2.5-5-38 · Repealed
- IC 6-2.5-5-38.1 · Qualified computer equipment sales
- IC 6-2.5-5-38.2 · Vehicle lease transactions
- IC 6-2.5-5-39 · Cargo trailers and recreational vehicles registered for use outside Indiana
- IC 6-2.5-5-40 · Research and development property
- IC 6-2.5-5-41 · Repealed
- IC 6-2.5-5-42 · Aircraft titled, registered, or based outside Indiana
- IC 6-2.5-5-43 · Type II gambling games
- IC 6-2.5-5-44 · Sales to city or town for municipal golf course
- IC 6-2.5-5-45 · Gross retail and use tax exemption; cigarette and tobacco tax meter machines
- IC 6-2.5-5-45.8 · Recycling and recycling materials
- IC 6-2.5-5-46 · Aircraft repair and maintenance
- IC 6-2.5-5-47 · Coins, bullion, and legal tender
- IC 6-2.5-5-48 · Drainage water management system
- IC 6-2.5-5-49 · Aviation fuel
- IC 6-2.5-5-49.5 · Expired
- IC 6-2.5-5-50 · Required product labels
- IC 6-2.5-5-51 · Special fuel
- IC 6-2.5-5-52 · Hot mix asphalt plant equipment; trucks; pavers
- IC 6-2.5-5-53 · Special rule for renting or furnishing rooms, lodging, or other accommodations in a house, condominium, or apartment for fewer than 15 days
- IC 6-2.5-5-54 · Special rule for sharing of a passenger motor vehicle for fewer than 15 days
- IC 6-2.5-5-55 · "Public safety equipment and materials"; exemption
- IC 6-2.5-5-56 · Transportation facility
- IC 6-2.5-5-57 · Children's diapers
- IC 6-2.5-5-58 · Agricultural commodities
- IC 6-2.5-6-0.3 · Effect of multiple amendments to section 9 of this chapter
- IC 6-2.5-6-1 · Returns; reporting period; online tax filing; streamlined sales and use tax agreement
- IC 6-2.5-6-2 · Accounting for tax receipts; option to use accrual basis
- IC 6-2.5-6-3 · Consolidated filing
- IC 6-2.5-6-4 · Periodic deposits of collections during reporting period
- IC 6-2.5-6-5 · Final return and payment
- IC 6-2.5-6-6 · Repealed
- IC 6-2.5-6-7 · Retail merchant; calculation of tax liability
- IC 6-2.5-6-8 · Tax liability; income exclusion ratio
- IC 6-2.5-6-9 · Uncollectible receivables; deduction
- IC 6-2.5-6-10 · Tax liability; merchant's collection allowance
- IC 6-2.5-6-11 · Heating assistance program; deduction
- IC 6-2.5-6-12 · Security for payment of tax collected
- IC 6-2.5-6-13 · Refund; grounds
- IC 6-2.5-6-13.5 · Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
- IC 6-2.5-6-14 · Repealed
- IC 6-2.5-6-14.1 · Retail merchant's refund of gross retail or use taxes
- IC 6-2.5-6-14.2 · List of retail merchants selling tobacco products
- IC 6-2.5-6-15 · Repealed
- IC 6-2.5-6-16 · Refund for research and development equipment
- IC 6-2.5-6-17 · Payment of gross retail tax for consignment sales
- IC 6-2.5-7-1 · Repealed
- IC 6-2.5-7-2 · Repealed
- IC 6-2.5-7-2.5 · Repealed
- IC 6-2.5-7-3 · Repealed
- IC 6-2.5-7-4 · Repealed
- IC 6-2.5-7-5 · Repealed
- IC 6-2.5-7-5.5 · Repealed
- IC 6-2.5-7-6 · Repealed
- IC 6-2.5-7-6.5 · Repealed