Indiana § 6-2.5-4-16.2 Aircraft leasing or renting and flight instruction services

Indiana Statutes

§ 6-2.5-4-16.2 — Aircraft leasing or renting and flight instruction services

Indiana § 6-2.5-4-16.2

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 4Retail Transactions of Retail Merchant

This text of Indiana § 6-2.5-4-16.2 (Aircraft leasing or renting and flight instruction services) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-4-16.2 (2026).

Text

2.

(a)This section applies to transactions occurring after June 30, 2008.

(b)A person is a retail merchant making a retail transaction when the person:

(1)leases or rents an aircraft to another person; and

(2)provides flight instruction services to the lessee or renter during the term of the lease or rental.

(c)The amount of the gross retail income attributable to a retail transaction described in subsection (b) is the amount charged by the retail merchant for the lease or rental of the aircraft used in conjunction with the flight instruction services provided to the lessee or renter.

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2. (a) This section applies to transactions
occurring after June 30, 2008.
(b) A person is a retail merchant making a retail transaction when
the person:
(1) leases or rents an aircraft to another person; and
(2) provides flight instruction services to the lessee or renter
during the term of the lease or rental.
(c) The amount of the gross retail income attributable to a retail
transaction described in subsection (b) is the amount charged by the
retail merchant for the lease or rental of the aircraft used in conjunction
with the flight instruction services provided to the lessee or renter.