Indiana § 6-2.5-5-27 Exemptions for property and services used for public transportation;
temporary taxation of natural gas products used for public
transportation

Indiana Statutes

§ 6-2.5-5-27 — Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation

Indiana § 6-2.5-5-27

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-27 (Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation) 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 § 6-2.5-5-27 (2026).

Text

(a)Except as provided in subsection (b), transactions involving tangible personal property and services are exempt from the state gross retail tax, if the person acquiring the property or service directly uses or consumes it in providing public transportation for persons or property.

(b)Except as provided in subsection (c), a transaction involving a natural gas product (as defined by IC 6-6-2.5-16.5) acquired:

(1)after December 31, 2013, and before January 1, 2017; and

(2)to fuel a motor vehicle used in providing public transportation for persons or property; is not exempt from the state gross retail tax.

(c)Subsection (b) does not apply to transactions involving a natural gas product purchased by a public transportation corporation to fuel a motor vehicle used to provide public trans

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(a) Except as provided in subsection (b),
transactions involving tangible personal property and services are
exempt from the state gross retail tax, if the person acquiring the
property or service directly uses or consumes it in providing public
transportation for persons or property.
(b) Except as provided in subsection (c), a transaction involving a
natural gas product (as defined by IC 6-6-2.5-16.5) acquired:
(1) after December 31, 2013, and before January 1, 2017; and
(2) to fuel a motor vehicle used in providing public transportation
for persons or property;
is not exempt from the state gross retail tax.
(c) Subsection (b) does not apply to transactions involving a natural
gas product purchased by a public transportation corporation to fuel a
motor vehicle used to provide public transportation for persons.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.277-2013, SEC.4; P.L.226-2014(ts), SEC.1.