{"data":{"id":"us-in/ic-6-2.5-3-4","jurisdiction":"us-in","citation":"IC 6-2.5-3-4","heading":"Exemptions","body":"Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if:\n(1) the property was acquired in a retail transaction and the state gross retail tax has been paid on the acquisition of that property; or\n(2) the property was acquired in a transaction that is wholly or partially exempt from the state gross retail tax under any part of IC 6-2.5-5 and the property is being used, stored, or consumed for the purpose for which it was exempted.\n(b) If a person issues a state gross retail or use tax exemption certificate for the acquisition of tangible personal property and subsequently uses, stores, or consumes that property for a nonexempt purpose, then the person shall pay the use tax.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3. Use Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fffe368d8418c2ac0863fda3d4ad8134d7ed9c1c83e5ae495b0169481405d81c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3-3","next":"us-in/ic-6-2.5-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}