Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-38
Food for human consumption; exemptions
Official textiac.iga.in.govlast amended
Sec. 38. The gross retail tax act exempts food for human consumption. Primarily the exemption is limited to sales by grocery stores,
supermarkets, and similar type businesses of items which are commonly known as grocery food.
(Department of State Revenue;
Ch. 5, Reg. 6-2.5-5-20(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 48)
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 48)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-26 · Sales of newspapers
- 2.2-5-27 · Medical exemptions; definitions
- 2.2-5-28 · Medical equipment, supplies and devices; exemptions…
- 2.2-5-29 · Medical equipment, supplies and devices; rental (Repealed)
- 2.2-5-30 · Hearing aids; sales (Repealed)
- 2.2-5-31 · Hearing aids; sales of parts, attachments or accessories…
- 2.2-5-32 · Devices used to administer insulin; exemption
- 2.2-5-33 · Prescription drugs; sales
- 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
- 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
- 2.2-5-36 · Licensed practitioners; purchases
- 2.2-5-37 · Definitions
- 2.2-5-38 · Food for human consumption; exemptions
- 2.2-5-39 · Food for human consumption; exemption examples
- 2.2-5-40 · Food not exempt
- 2.2-5-41 · Confectionary items
- 2.2-5-42 · Soft drinks, sodas and similar beverages
- 2.2-5-43 · Food for immediate consumption
- 2.2-5-44 · Combination business; sales of groceries and meals
- 2.2-5-45 · Caterers
- 2.2-5-46 · School meals
- 2.2-5-47 · School building materials
- 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
- 2.2-5-49 · Sales to the United States
- 2.2-5-50 · Selling at retail; gross income