Indiana Statutes
§ 6-2.5-5-47 — Coins, bullion, and legal tender
Indiana § 6-2.5-5-47
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 5Exempt Transactions of Retail Merchant
This text of Indiana § 6-2.5-5-47 (Coins, bullion, and legal tender) 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 § 6-2.5-5-47 (2026).
Text
Transactions involving the sale of or the lease or rental of storage for:
(1)coins that are permitted investments by an individual
retirement account or by an individually-directed account under
26 U.S.C. 408(m);
(2)bullion that would be a permitted investment by an individual
retirement account or by an individually-directed account under
26 U.S.C. 408(m) if the bullion was in the physical possession of
a trustee; or
(3)legal tender;
are exempt from the state gross retail tax.
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Related
§ 408
26 U.S.C. § 408
Legislative History
As added by P.L.195-2016, SEC.1. Amended by P.L.239-2017,
SEC.9.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-5-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-5-47.