Ind. Admin. Code tit. 45, § 2.2-5-66 - Sale Not Attributable to Cost of Material; Exemption

Current as of January 1, 1970

45 Iac 2.2-5-66 - Sale Not Attributable to Cost of Material; Exemption45 Iac 2.2-5-66 - Sale Not Attributable to Cost of Material; Exemption

45 Iac 2.2-5-65 - Mobile Homes; Industrial Residential Structures 45 Iac 2.2-5-67 - Income From Sale of Mobile Home or Industrialized Residential Structure; Exemption

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

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

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.

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 59)

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