{"data":{"id":"us-in/ic-6-2.5-5-22","jurisdiction":"us-in","citation":"IC 6-2.5-5-22","heading":"Exemption; sales of meals; schools; fraternities; sororities; student cooperatives","body":"Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if:\n(1) the seller is a school containing students in any grade, one (1) through twelve (12);\n(2) the purchaser is one (1) of those students or a school employee; and\n(3) the school furnishes the food and food ingredients on its premises.\n(b) Sales of food and food ingredients by not-for-profit colleges or universities are exempt from the state gross retail tax, if the purchaser is a student at the college or university.\n(c) Sales of meals by a fraternity, sorority, or student cooperative housing organization described in section 25(a)(1)(A) of this chapter are exempt from the state gross retail tax, if the purchaser:\n(1) is a member of the fraternity, sorority, or student cooperative housing organization; and\n(2) is enrolled in the college, university, or educational institution with which the fraternity, sorority, or student cooperative housing organization is connected and by which it is supervised.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1f3374835ad66fbe657c6b826e5351dc154b00d4110b1a542bafb1ee9a767797","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-21.5","next":"us-in/ic-6-2.5-5-23"},"notice":"GroundRules: Original legal text. Not legal advice."}