Indiana § 6-2.5-5-58 Agricultural commodities

Indiana Statutes

§ 6-2.5-5-58 — Agricultural commodities

Indiana § 6-2.5-5-58

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-58 (Agricultural commodities) 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 § 6-2.5-5-58 (2026).

Text

(a)The following definitions apply throughout this section:

(1)"Agricultural commodity" means:

(A)dairy products, pork products, beef products, poultry products, and products from other livestock; and

(B)crops; that are raised and harvested to provide food and food ingredients. The term includes items described in section 20(c)(1), 20(c)(3), 20(c)(4), 20(c)(5), and 20(c)(6) of this chapter.

(2)"Agricultural commodity trade association" means:

(A)an agricultural or horticultural organization exempt from federal income taxation under Section 501(c)(5) of the Internal Revenue Code; or

(B)an organization exempt from federal income taxation under Section 501(c)(6) of the Internal Revenue Code as a business league for agricultural commodity or horticultural interests.

(b)Sales of agricul

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(a) The following definitions apply
throughout this section:
(1) "Agricultural commodity" means:
(A) dairy products, pork products, beef products, poultry
products, and products from other livestock; and
(B) crops;
that are raised and harvested to provide food and food ingredients.
The term includes items described in section 20(c)(1), 20(c)(3),
20(c)(4), 20(c)(5), and 20(c)(6) of this chapter.
(2) "Agricultural commodity trade association" means:
(A) an agricultural or horticultural organization exempt from
federal income taxation under Section 501(c)(5) of the Internal
Revenue Code; or
(B) an organization exempt from federal income taxation under
Section 501(c)(6) of the Internal Revenue Code as a business
league for agricultural commodity or horticultural interests.
(b) Sales of agricultural commodities by an agricultural commodity
trade association are exempt from the state gross retail tax if:
(1) the transaction is conducted at the state fair; and
(2) the transaction is conducted to make money to carry on the
agricultural commodity trade association's nonprofit purpose.
(c) To obtain the exemption provided by this section, an agricultural
commodity trade association must:
(1) be registered as a retail merchant under IC 6-2.5-8-1; or
(2) establish that the agricultural commodity trade association is
not required to be registered as a retail merchant under this
article;
at the time of the transaction.