Indiana § 6-2.5-5-29 Manufactured homes; industrialized residential structures

Indiana Statutes

§ 6-2.5-5-29 — Manufactured homes; industrialized residential structures

Indiana § 6-2.5-5-29

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-29 (Manufactured homes; industrialized residential structures) 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 § 6-2.5-5-29 (2026).

Text

(a)As used in this section: "Manufactured home" means a manufactured home as that term is defined in 42 U.S.C. 5402(6) as that statute was adopted and in effect on January 1, 1988. "Industrialized residential structure" means a structure that is both an industrialized building system (as defined in IC 22-12-1-14) and a one (1) or two (2) family private residence.

(b)Sales of manufactured homes or industrialized residential structures are exempt from the state gross retail tax to the extent that the gross retail income from the sales is not attributable to the cost of materials used in manufacturing the manufactured home or industrialized residential structure.

(c)For purposes of this section, the part of the gross retail income not attributable to the cost of materials used in manufactu

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(a) As used in this section:
"Manufactured home" means a manufactured home as that term is
defined in 42 U.S.C. 5402(6) as that statute was adopted and in effect
on January 1, 1988.
"Industrialized residential structure" means a structure that is both
an industrialized building system (as defined in IC 22-12-1-14) and a
one (1) or two (2) family private residence.
(b) Sales of manufactured homes or industrialized residential
structures are exempt from the state gross retail tax to the extent that
the gross retail income from the sales is not attributable to the cost of
materials used in manufacturing the manufactured home or
industrialized residential structure.
(c) For purposes of this section, the part of the gross retail income
not attributable to the cost of materials used in manufacturing a
manufactured home or an industrialized residential structure is
thirty-five percent (35%) of the gross retail income derived from the
sale of the manufactured home or industrialized residential structure.
(d) The gross retail income derived from the sale of a preowned
manufactured home is exempt from the state gross retail tax.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.245-1987, SEC.7; P.L.86-1989, SEC.2.