{"data":{"id":"us-in/ic-6-2.5-5-44","jurisdiction":"us-in","citation":"IC 6-2.5-5-44","heading":"Sales to city or town for municipal golf course","body":"Sec. 44. Transactions involving tangible personal property are exempt from the state gross retail tax if the property is acquired by a city or town for use in the operation of a municipal golf course.","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#6-2.5-5-44","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"24c9380afe4376fa7634ab641b227875e22c6279fbcef134c618555354589d39","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-43","next":"us-in/ic-6-2.5-5-45"},"notice":"GroundRules: Original legal text. Not legal advice."}