Exempt Transactions of a Retail Merchant
45 Iac 2.2-5-1 - Agricultural Production; Definitions45 Iac 2.2-5-2 - Sales to Farmers; Feed45 Iac 2.2-5-3 - Sales to Farmers; Agricultural Commodities45 Iac 2.2-5-4 - Farmers and Others Engaged in Agricultural Production45 Iac 2.2-5-5 - Raising Horses, Donkeys and Ponies; Application for Sales Tax45 Iac 2.2-5-6 - Direct Production of Agricultural Commodities; Sales of Agricultural Machinery45 Iac 2.2-5-7 - Direct Production of Grain; Sales of Agricultural Machinery45 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 Property45 Iac 2.2-5-9 - Sales of Manufacturing Machinery, Tools and Equipment to Be Directly Used by the Purchaser in Extraction
and Mining45 Iac 2.2-5-10 - Sales of Manufacturing Machinery, Tools and Equipment to Be Directly Used in Processing or Refining
tangible Personal Property45 Iac 2.2-5-11 - Sales of Tangible Personal Property Used in the Direct Production of Manufacturing or Agricultural
machinery, Tools and Equipment45 Iac 2.2-5-12 - Sales of Tangible Personal Property Directly Consumed in Manufacturing, Processing, Refining Or
mining45 Iac 2.2-5-13 - Sales of Tangible Personal Property Directly Consumed in Agriculture, Horticulture, Floriculture, Or
arboriculture45 Iac 2.2-5-14 - Material Incorporated Into Tangible Personal Property Produced for Resale45 Iac 2.2-5-15 - Sales for Resale45 Iac 2.2-5-16 - Wrapping Materials and Containers45 Iac 2.2-5-17 - Exempt Accounts for Utilities Which Furnish or Sell Electrical Energy; Steam or Steam Heating
service45 Iac 2.2-5-18 - Exempt Accounts for Utilities Which Furnish or Sell Natural or Artificial Gas or Mixtures45 Iac 2.2-5-19 - Exempt Accounts for Utilities Which Furnish or Sell Water45 Iac 2.2-5-20 - Exempt Accounts for Utilities Which Furnish or Sell Telephone Services45 Iac 2.2-5-21 - Sales of Motor Vehicles, Trailers or Aircraft, Delivery for Use Outside of Indiana
(repealed)45 Iac 2.2-5-22 - Motor Vehicles (repealed)45 Iac 2.2-5-23 - Aircraft (repealed)45 Iac 2.2-5-24 - Sales to Indiana and Its Instrumentalities45 Iac 2.2-5-25 - Government Agencies and Units Purchases; Application of Sales Tax45 Iac 2.2-5-26 - Sales of Newspapers45 Iac 2.2-5-27 - Medical Exemptions; Definitions45 Iac 2.2-5-28 - Medical Equipment, Supplies and Devices; Exemptions (repealed)45 Iac 2.2-5-29 - Medical Equipment, Supplies and Devices; Rental (repealed)45 Iac 2.2-5-30 - Hearing Aids; Sales (repealed)45 Iac 2.2-5-31 - Hearing Aids; Sales of Parts, Attachments or Accessories (repealed)45 Iac 2.2-5-32 - Devices Used to Administer Insulin; Exemption45 Iac 2.2-5-33 - Prescription Drugs; Sales45 Iac 2.2-5-34 - Insulin, Oxygen, Blood and Blood Plasma; Sales45 Iac 2.2-5-35 - Sales of Drugs to Doctors and Other Licensed Practitioners45 Iac 2.2-5-36 - Licensed Practitioners; Purchases45 Iac 2.2-5-37 - Definitions45 Iac 2.2-5-38 - Food for Human Consumption; Exemptions45 Iac 2.2-5-39 - Food for Human Consumption; Exemption Examples45 Iac 2.2-5-40 - Food Not Exempt45 Iac 2.2-5-41 - Confectionary Items45 Iac 2.2-5-42 - Soft Drinks, Sodas and Similar Beverages45 Iac 2.2-5-43 - Food for Immediate Consumption45 Iac 2.2-5-44 - Combination Business; Sales of Groceries and Meals45 Iac 2.2-5-45 - Caterers45 Iac 2.2-5-46 - School Meals45 Iac 2.2-5-47 - School Building Materials45 Iac 2.2-5-48 - Gross Receipts Exempt From Gross Income Tax; U.s. and Indiana Tax Collection Agents45 Iac 2.2-5-49 - Sales to the United States45 Iac 2.2-5-50 - Selling at Retail; Gross Income45 Iac 2.2-5-51 - United States Retailer's and Manufacturer's Excise Taxes45 Iac 2.2-5-52 - Encumbrances on Trade-ins45 Iac 2.2-5-53 - Interstate Commerce; Sales45 Iac 2.2-5-54 - Delivery Site45 Iac 2.2-5-55 - Not-for-profit Organizations; Acquisitions45 Iac 2.2-5-56 - Fraternities, Sororities, and Student Cooperative Housing Organizations; Acquisitions45 Iac 2.2-5-57 - Not-for-profit Organization; Sales Under 30 Day Rule45 Iac 2.2-5-58 - Not-for-profit Organizations for Educational, Cultural or Religious Purposes; Sales45 Iac 2.2-5-59 - Not-for-profit Organizations to Improve Skills of Members; Sales45 Iac 2.2-5-60 - Property Not Exempt45 Iac 2.2-5-61 - Public Transportation; Acquisitions45 Iac 2.2-5-62 - Tangible Personal Property Directly Consumed in the Rendering of Public Transportation45 Iac 2.2-5-63 - Service Directly Used or Consumed in Rendering Public Transportation45 Iac 2.2-5-64 - Gasohol Exemption (repealed)45 Iac 2.2-5-65 - Mobile Homes; Industrial Residential Structures45 Iac 2.2-5-66 - Sale Not Attributable to Cost of Material; Exemption45 Iac 2.2-5-67 - Income From Sale of Mobile Home or Industrialized Residential Structure; Exemption45 Iac 2.2-5-68 - Other Exemptions45 Iac 2.2-5-69 - Administration; Form St-108mh45 Iac 2.2-5-70 - Environmental Quality Control Equipment