Indiana § 6-2.5-5-22 Exemption; sales of meals; schools; fraternities; sororities; student
cooperatives

Indiana Statutes

§ 6-2.5-5-22 — Exemption; sales of meals; schools; fraternities; sororities; student cooperatives

Indiana § 6-2.5-5-22

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-22 (Exemption; sales of meals; schools; fraternities; sororities; student cooperatives) 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 § 6-2.5-5-22 (2026).

Text

(a)Sales of school meals are exempt from the state gross retail tax if:

(1)the seller is a school containing students in any grade, one (1) through twelve (12);

(2)the purchaser is one (1) of those students or a school employee; and

(3)the school furnishes the food and food ingredients on its premises.

(b)Sales of food and food ingredients by not-for-profit colleges or universities are exempt from the state gross retail tax, if the purchaser is a student at the college or university.

(c)Sales of meals by a fraternity, sorority, or student cooperative housing organization described in section 25(a)(1)(A) of this chapter are exempt from the state gross retail tax, if the purchaser:

(1)is a member of the fraternity, sorority, or student cooperative housing organization; and

(2)is enro

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(a) Sales of school meals are exempt from the
state gross retail tax if:
(1) the seller is a school containing students in any grade, one (1)
through twelve (12);
(2) the purchaser is one (1) of those students or a school
employee; and
(3) the school furnishes the food and food ingredients on its
premises.
(b) Sales of food and food ingredients by not-for-profit colleges or
universities are exempt from the state gross retail tax, if the purchaser
is a student at the college or university.
(c) Sales of meals by a fraternity, sorority, or student cooperative
housing organization described in section 25(a)(1)(A) of this chapter
are exempt from the state gross retail tax, if the purchaser:
(1) is a member of the fraternity, sorority, or student cooperative
housing organization; and
(2) is enrolled in the college, university, or educational institution
with which the fraternity, sorority, or student cooperative housing
organization is connected and by which it is supervised.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980,
P.L.49, SEC.2; Acts 1981, P.L.77, SEC.3; P.L.192-2002(ss), SEC.54;
P.L.257-2003, SEC.28; P.L.137-2022, SEC.28.