Indiana Statutes
§ 6-6-15-4 — Exemptions
Indiana § 6-6-15-4
This text of Indiana § 6-6-15-4 (Exemptions) 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 § 6-6-15-4 (2026).
Text
(a)A transaction involving the rental of heavy
rental equipment is exempt from the tax imposed by this chapter if any
of the following apply:
(1)The rentee is:
(A)the United States government;
(B)the state;
(C)a political subdivision (as defined in IC 36-1-2-13); or
(D)an agency or instrumentality of an entity described in
clauses (A) through (C).
(2)The transaction is a subrent of the heavy rental equipment
from a rentee to another person, and the rentee was liable for the
tax imposed under this chapter.
(3)The heavy rental equipment is rented for mining purposes or
would be eligible for a property tax abatement deduction under IC 6-1.1-12.1 during the calendar year if the rentee was considered
the owner of the equipment for income tax purposes or property
tax purposes.
(b)A rent
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Legislative History
As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019,
SEC.27.
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Repealed§ 6-1.1-1-14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 § 6-6-15-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-15-4.