IC 6-2.5-5-45: Gross retail and use tax exemption; cigarette and tobacco tax meter machines

Sec. 45. Transactions involving tangible personal property (including excise tax meter machines and related accessories, such as re-packers, cutters, and supplies) are exempt from the state gross retail tax if the property is acquired:

(1) by a person that is required to affix excise tax stamps under IC 6-7; and

(2) for the exclusive purpose of complying with IC 6-7.