Indiana § 6-2.5-5-24 Exemption; sales to the United States government; commercial
printing; receipts or collection or taxes; amounts represented by an
encumbrance in like kind exchange of tangible personal property

Indiana Statutes

§ 6-2.5-5-24 — Exemption; sales to the United States government; commercial printing; receipts or collection or taxes; amounts represented by an encumbrance in like kind exchange of tangible personal property

Indiana § 6-2.5-5-24

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-24 (Exemption; sales to the United States government; commercial printing; receipts or collection or taxes; amounts represented by an encumbrance in like kind exchange of tangible 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 § 6-2.5-5-24 (2026).

Text

Transactions are exempt from the state gross retail tax to the extent that the gross retail income from those transactions is derived from gross receipts that are:

(1)derived from sales to the United States government, to the extent the state is prohibited by the Constitution of the United States;

(2)derived from commercial printing that results in printed materials, excluding the business of photocopying, that are shipped, mailed, or delivered outside Indiana;

(3)United States or Indiana taxes received or collected as a collecting agent explicitly designated as a collecting agent for a tax by statute for the state or the United States;

(4)collections by a retail merchant of a retailer's excise tax imposed by the United States if:

(A)the tax is imposed solely on the sale at retail of

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Transactions are exempt from the state gross
retail tax to the extent that the gross retail income from those
transactions is derived from gross receipts that are:
(1) derived from sales to the United States government, to the
extent the state is prohibited by the Constitution of the United
States;
(2) derived from commercial printing that results in printed
materials, excluding the business of photocopying, that are
shipped, mailed, or delivered outside Indiana;
(3) United States or Indiana taxes received or collected as a
collecting agent explicitly designated as a collecting agent for a
tax by statute for the state or the United States;
(4) collections by a retail merchant of a retailer's excise tax
imposed by the United States if:
(A) the tax is imposed solely on the sale at retail of tangible
personal property;
(B) the tax is remitted to the appropriate taxing authority; and
(C) the retail merchant collects the tax separately as an addition
to the price of the property sold;
(5) collections of a manufacturer's excise tax imposed by the
United States on motor vehicles, motor vehicle bodies and
chassis, parts and accessories for motor vehicles, tires, tubes for
tires, or tread rubber and laminated tires, if the excise tax is
separately stated by the collecting taxpayer as either an addition
to or an inclusion in the price of the property sold; or
(6) amounts represented by an encumbrance of any kind on
tangible personal property received by a retail merchant in
reciprocal exchange for tangible personal property of like kind.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981,
P.L.77, SEC.4; P.L.78-1989, SEC.7; P.L.192-2002(ss), SEC.55;
P.L.137-2022, SEC.29.