Indiana § 6-2.5-5-21 Exemption; sales of food and food ingredients by nonprofit entities to
confined or hospitalized persons

Indiana Statutes

§ 6-2.5-5-21 — Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons

Indiana § 6-2.5-5-21

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-21 (Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons) 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 § 6-2.5-5-21 (2026).

Text

(a)Sales of food and food ingredients are exempt from the state gross retail tax if:

(1)the seller meets the filing requirements under subsection (c) and is an organization described in section 25(a)(1) of this chapter;

(2)the purchaser is a person confined to the purchaser's home because of age, sickness, or infirmity;

(3)the seller delivers the food and food ingredients to the purchaser; and

(4)the delivery is prescribed as medically necessary by a physician licensed to practice medicine in Indiana.

(b)Sales of food and food ingredients are exempt from the state gross retail tax if the seller is an organization described in section 25(a)(1) of this chapter, and the purchaser is a patient in a hospital operated by the seller.

(c)To obtain the exemption provided by this section, a t

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(a) Sales of food and food ingredients are
exempt from the state gross retail tax if:
(1) the seller meets the filing requirements under subsection (c)
and is an organization described in section 25(a)(1) of this
chapter;
(2) the purchaser is a person confined to the purchaser's home
because of age, sickness, or infirmity;
(3) the seller delivers the food and food ingredients to the
purchaser; and
(4) the delivery is prescribed as medically necessary by a
physician licensed to practice medicine in Indiana.
(b) Sales of food and food ingredients are exempt from the state
gross retail tax if the seller is an organization described in section
25(a)(1) of this chapter, and the purchaser is a patient in a hospital
operated by the seller.
(c) To obtain the exemption provided by this section, a taxpayer
must follow the procedures set forth in section 25(c) of this chapter.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981,
P.L.77, SEC.2; P.L.192-2002(ss), SEC.53; P.L.257-2003, SEC.26;
P.L.2-2007, SEC.119; P.L.293-2013(ts), SEC.5; P.L.137-2022,
SEC.27; P.L.118-2024, SEC.6.