45 IAC 2.2-5-38

45 IAC 2.2-5-38 Food for human consumption; exemptions

Last amended: 1982Year: 2027Length: 36 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-5-38

Sec. 38. The gross retail tax act exempts food for human consumption. Primarily the exemption is limited to sales by grocery stores, supermarkets, and similar type businesses of items which are commonly known as grocery food.
45 IAC 2.2-5-38: 45 IAC 2.2-5-38 Food for human consumption; exemptions | Justis AI