45 IAC 2.2-5-66

45 IAC 2.2-5-66 Sale not attributable to cost of material; exemption

Last amended: 1982Year: 2027Length: 38 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-5-66

Sec. 66. The gross retail income derived from the sale of a "mobile home" or "industrialized residential structure" which is not attributable to the cost of materials in manufacturing the structure, is exempt from the gross retail tax.
45 IAC 2.2-5-66: 45 IAC 2.2-5-66 Sale not attributable to cost of material; exemption | Justis AI