Indiana Statutes
§ 6-2.5-5-14 — Public utilities; acquisitions of personal property
Indiana § 6-2.5-5-14
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 5Exempt Transactions of Retail Merchant
This text of Indiana § 6-2.5-5-14 (Public utilities; acquisitions of personal property) 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 § 6-2.5-5-14 (2026).
Text
(a)Transactions involving tangible personal
property are exempt from the state gross retail tax if the person
acquiring the property is:
(1)a municipally owned utility;
(2)a utility owned or operated by a special district; or
(3)a public utility owned or operated by a not-for-profit
corporation incorporated under:
(A)the Indiana General Not for Profit Corporation Act (Acts
1935, Chapter 157, as amended), notwithstanding its repeal;
(B)the Indiana Not-for-Profit Corporation Act of 1971 (IC 23-7-1.1), notwithstanding its repeal; or
(C)IC 23-17.
(b)The term "public utility owned or operated by a not-for-profit
corporation" does not include those public utilities incorporated under
Acts 1935, chapter 157, as amended, and which are owned or operated
by local district rural electric memb
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-5-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-5-14.