{"data":{"id":"us-in/ic-6-2.5-5-45","jurisdiction":"us-in","citation":"IC 6-2.5-5-45","heading":"Gross retail and use tax exemption; cigarette and tobacco tax meter machines","body":"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:\n(1) by a person that is required to affix excise tax stamps under IC 6-7; and\n(2) for the exclusive purpose of complying with IC 6-7.","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#6-2.5-5-45","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"eedcbfac749ade9ff733d6c2a9203aa8efe3f0fce481fbfe70b0e57e894895eb","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-44","next":"us-in/ic-6-2.5-5-45.8"},"notice":"GroundRules: Original legal text. Not legal advice."}