Ind. Admin. Code tit. 45, § 2.2-5-38 - Food for Human Consumption; Exemptions

Current as of January 1, 1970

45 Iac 2.2-5-38 - Food for Human Consumption; Exemptions45 Iac 2.2-5-38 - Food for Human Consumption; Exemptions

45 Iac 2.2-5-37 - Definitions 45 Iac 2.2-5-39 - Food for Human Consumption; Exemption Examples

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

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

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.

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 48)

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