{"data":{"id":"us-in/ic-6-2.5-4-8","jurisdiction":"us-in","citation":"IC 6-2.5-4-8","heading":"Governmental entities; private or proprietary activities","body":"Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under this article if those activities were performed by a retail merchant. However, this section does not apply to a political subdivision when it performs an activity that is related to an annual festival, carnival, fair, or similar event.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 4. Retail Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-4-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ab524dc55aedcede9a968a2b1a21e7a91f183d1e6ddaf10b148f6370c2295b68","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-4-7","next":"us-in/ic-6-2.5-4-9"},"notice":"GroundRules: Original legal text. Not legal advice."}