Indiana § 6-2.5-5-16 State or local government acquisitions

Indiana Statutes

§ 6-2.5-5-16 — State or local government acquisitions

Indiana § 6-2.5-5-16

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

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Bluebook

Ind. Code § 6-2.5-5-16 (2026).

Text

Transactions involving tangible personal property, accommodations, public utility commodities, and public utility service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, commodities, or service:

(1)is the state of Indiana, an agency or instrumentality of the state, a political subdivision of the state, or an agency or instrumentality of a political subdivision of the state, including a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal); and

(2)predominantly uses the property, accommodations, commodities, or service to perform its governmental functions. As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.25-1991, SEC.3; P.L.1-1996, SEC.45; P.L.29

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Transactions involving tangible personal
property, accommodations, public utility commodities, and public
utility service are exempt from the state gross retail tax, if the person
acquiring the property, accommodations, commodities, or service:
(1) is the state of Indiana, an agency or instrumentality of the
state, a political subdivision of the state, or an agency or
instrumentality of a political subdivision of the state, including a
county solid waste management district or a joint solid waste
management district established under IC 13-21 or IC 13-9.5-2
(before its repeal); and
(2) predominantly uses the property, accommodations,
commodities, or service to perform its governmental functions.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.25-1991, SEC.3; P.L.1-1996, SEC.45; P.L.293-2013(ts),
SEC.4.