Partnertax.ai
Start free trial →

Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-5-47

School building materials

Official textiac.iga.in.govlast amended

Sec. 47. The state gross retail tax shall not apply to sales of tangible personal property incorporated or to be incorporated in a school

building or school buildings being constructed by a lessor corporation in accordance with a lease executed under IC 21-5-11 [IC

21-5 was repealed by P.L.2-2006, SECTION 199, effective July 1, 2006. See IC 20-47-2.] (School Building Leasing) or IC

21-5-12 [IC 21-5 was repealed by P.L.2-2006, SECTION 199, effective July 1, 2006. See IC 20-47-3.] (School

Corps. Authorized to Lease School Buildings).

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-23; filed Dec 1, 1982, 10:35

am: 6 IR 50)

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-23; filed Dec 1, 1982, 10:35 am: 6 IR 50)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
  2. 2.2-5-36 · Licensed practitioners; purchases
  3. 2.2-5-37 · Definitions
  4. 2.2-5-38 · Food for human consumption; exemptions
  5. 2.2-5-39 · Food for human consumption; exemption examples
  6. 2.2-5-40 · Food not exempt
  7. 2.2-5-41 · Confectionary items
  8. 2.2-5-42 · Soft drinks, sodas and similar beverages
  9. 2.2-5-43 · Food for immediate consumption
  10. 2.2-5-44 · Combination business; sales of groceries and meals
  11. 2.2-5-45 · Caterers
  12. 2.2-5-46 · School meals
  13. 2.2-5-47 · School building materials
  14. 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
  15. 2.2-5-49 · Sales to the United States
  16. 2.2-5-50 · Selling at retail; gross income
  17. 2.2-5-51 · United States retailer's and manufacturer's excise taxes
  18. 2.2-5-52 · Encumbrances on trade-ins
  19. 2.2-5-53 · Interstate commerce; sales
  20. 2.2-5-54 · Delivery site
  21. 2.2-5-55 · Not-for-profit organizations; acquisitions
  22. 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
  23. 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
  24. 2.2-5-58 · Not-for-profit organizations for educational, cultural or…
  25. 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
Full table of contents →