Indiana · Regulations
Rule 5 — Exempt Transactions of a Retail Merchant
70 sections
70 sections
- 45 IAC 2.2-5-145 IAC 2.2-5-1 Agricultural production; definitions
- 45 IAC 2.2-5-245 IAC 2.2-5-2 Sales to farmers; feed
- 45 IAC 2.2-5-345 IAC 2.2-5-3 Sales to farmers; agricultural commodities
- 45 IAC 2.2-5-445 IAC 2.2-5-4 Farmers and others engaged in agricultural production
- 45 IAC 2.2-5-545 IAC 2.2-5-5 Raising horses, donkeys and ponies; application for sales tax
- 45 IAC 2.2-5-645 IAC 2.2-5-6 Direct production of agricultural commodities; sales of agricultural machinery
- 45 IAC 2.2-5-745 IAC 2.2-5-7 Direct production of grain; sales of agricultural machinery
- 45 IAC 2.2-5-845 IAC 2.2-5-8 Sales of manufacturing machinery, tools and equipment used in direct production, manufacture, fabrication, assembly, or finishing of other tangible personal property
- 45 IAC 2.2-5-945 IAC 2.2-5-9 Sales of manufacturing machinery, tools and equipment to be directly used by the purchaser in extraction and mining
- 45 IAC 2.2-5-1045 IAC 2.2-5-10 Sales of manufacturing machinery, tools and equipment to be directly used in processing or refining tangible personal property
- 45 IAC 2.2-5-1145 IAC 2.2-5-11 Sales of tangible personal property used in the direct production of manufacturing or agricultural machinery, tools and equipment
- 45 IAC 2.2-5-1245 IAC 2.2-5-12 Sales of tangible personal property directly consumed in manufacturing, processing, refining or mining
- 45 IAC 2.2-5-1345 IAC 2.2-5-13 Sales of tangible personal property directly consumed in agriculture, horticulture, floriculture, or arboriculture
- 45 IAC 2.2-5-1445 IAC 2.2-5-14 Material incorporated into tangible personal property produced for resale
- 45 IAC 2.2-5-1545 IAC 2.2-5-15 Sales for resale
- 45 IAC 2.2-5-1645 IAC 2.2-5-16 Wrapping materials and containers
- 45 IAC 2.2-5-1745 IAC 2.2-5-17 Exempt accounts for utilities which furnish or sell electrical energy; steam or steam heating service
- 45 IAC 2.2-5-1845 IAC 2.2-5-18 Exempt accounts for utilities which furnish or sell natural or artificial gas or mixtures
- 45 IAC 2.2-5-1945 IAC 2.2-5-19 Exempt accounts for utilities which furnish or sell water
- 45 IAC 2.2-5-2045 IAC 2.2-5-20 Exempt accounts for utilities which furnish or sell telephone services
- 45 IAC 2.2-5-2145 IAC 2.2-5-21 Sales of motor vehicles, trailers or aircraft, delivery for use outside of Indiana (Repealed)Repealed
- 45 IAC 2.2-5-2245 IAC 2.2-5-22 Motor vehicles (Repealed)Repealed
- 45 IAC 2.2-5-2345 IAC 2.2-5-23 Aircraft (Repealed)Repealed
- 45 IAC 2.2-5-2445 IAC 2.2-5-24 Sales to Indiana and its instrumentalities
- 45 IAC 2.2-5-2545 IAC 2.2-5-25 Government agencies and units purchases; application of sales tax
- 45 IAC 2.2-5-2645 IAC 2.2-5-26 Sales of newspapers
- 45 IAC 2.2-5-2745 IAC 2.2-5-27 Medical exemptions; definitions
- 45 IAC 2.2-5-2845 IAC 2.2-5-28 Medical equipment, supplies and devices; exemptions (Repealed)Repealed
- 45 IAC 2.2-5-2945 IAC 2.2-5-29 Medical equipment, supplies and devices; rental (Repealed)Repealed
- 45 IAC 2.2-5-3045 IAC 2.2-5-30 Hearing aids; sales (Repealed)Repealed
- 45 IAC 2.2-5-3145 IAC 2.2-5-31 Hearing aids; sales of parts, attachments or accessories (Repealed)Repealed
- 45 IAC 2.2-5-3245 IAC 2.2-5-32 Devices used to administer insulin; exemption
- 45 IAC 2.2-5-3345 IAC 2.2-5-33 Prescription drugs; sales
- 45 IAC 2.2-5-3445 IAC 2.2-5-34 Insulin, oxygen, blood and blood plasma; sales
- 45 IAC 2.2-5-3545 IAC 2.2-5-35 Sales of drugs to doctors and other licensed practitioners
- 45 IAC 2.2-5-3645 IAC 2.2-5-36 Licensed practitioners; purchases
- 45 IAC 2.2-5-3745 IAC 2.2-5-37 Definitions
- 45 IAC 2.2-5-3845 IAC 2.2-5-38 Food for human consumption; exemptions
- 45 IAC 2.2-5-3945 IAC 2.2-5-39 Food for human consumption; exemption examples
- 45 IAC 2.2-5-4045 IAC 2.2-5-40 Food not exempt
- 45 IAC 2.2-5-4145 IAC 2.2-5-41 Confectionary items
- 45 IAC 2.2-5-4245 IAC 2.2-5-42 Soft drinks, sodas and similar beverages
- 45 IAC 2.2-5-4345 IAC 2.2-5-43 Food for immediate consumption
- 45 IAC 2.2-5-4445 IAC 2.2-5-44 Combination business; sales of groceries and meals
- 45 IAC 2.2-5-4545 IAC 2.2-5-45 Caterers
- 45 IAC 2.2-5-4645 IAC 2.2-5-46 School meals
- 45 IAC 2.2-5-4745 IAC 2.2-5-47 School building materials
- 45 IAC 2.2-5-4845 IAC 2.2-5-48 Gross receipts exempt from gross income tax; U.S. and Indiana tax collection agents
- 45 IAC 2.2-5-4945 IAC 2.2-5-49 Sales to the United States
- 45 IAC 2.2-5-5045 IAC 2.2-5-50 Selling at retail; gross income
- 45 IAC 2.2-5-5145 IAC 2.2-5-51 United States retailer's and manufacturer's excise taxes
- 45 IAC 2.2-5-5245 IAC 2.2-5-52 Encumbrances on trade-ins
- 45 IAC 2.2-5-5345 IAC 2.2-5-53 Interstate commerce; sales
- 45 IAC 2.2-5-5445 IAC 2.2-5-54 Delivery site
- 45 IAC 2.2-5-5545 IAC 2.2-5-55 Not-for-profit organizations; acquisitions
- 45 IAC 2.2-5-5645 IAC 2.2-5-56 Fraternities, sororities, and student cooperative housing organizations; acquisitions
- 45 IAC 2.2-5-5745 IAC 2.2-5-57 Not-for-profit organization; sales under 30 day rule
- 45 IAC 2.2-5-5845 IAC 2.2-5-58 Not-for-profit organizations for educational, cultural or religious purposes; sales
- 45 IAC 2.2-5-5945 IAC 2.2-5-59 Not-for-profit organizations to improve skills of members; sales
- 45 IAC 2.2-5-6045 IAC 2.2-5-60 Property not exempt
- 45 IAC 2.2-5-6145 IAC 2.2-5-61 Public transportation; acquisitions
- 45 IAC 2.2-5-6245 IAC 2.2-5-62 Tangible personal property directly consumed in the rendering of public transportation
- 45 IAC 2.2-5-6345 IAC 2.2-5-63 Service directly used or consumed in rendering public transportation
- 45 IAC 2.2-5-6445 IAC 2.2-5-64 Gasohol exemption (Repealed)Repealed
- 45 IAC 2.2-5-6545 IAC 2.2-5-65 Mobile homes; industrial residential structures
- 45 IAC 2.2-5-6645 IAC 2.2-5-66 Sale not attributable to cost of material; exemption
- 45 IAC 2.2-5-6745 IAC 2.2-5-67 Income from sale of mobile home or industrialized residential structure; exemption
- 45 IAC 2.2-5-6845 IAC 2.2-5-68 Other exemptions
- 45 IAC 2.2-5-6945 IAC 2.2-5-69 Administration; Form ST-108MH
- 45 IAC 2.2-5-7045 IAC 2.2-5-70 Environmental quality control equipment