Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-49
Sales to the United States
Official textiac.iga.in.govlast amended
Sec. 49. (a) The gross retail tax shall not apply to such part of the gross income from transactions constituting selling at retail as is exempt
from the gross income tax under the provisions of IC 6-2.1-3-2.
(b) The state gross retail tax shall not apply to so much of the gross receipts of any transaction from sales to the United States Government,
but only to the extent to which the state of Indiana is prohibited from taxing such gross receipts by the Constitution of the United States.
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-24(a)(020); filed Dec 1, 1982, 10:35 am: 6 IR 50)
Source: view the official text
Nearby sections (25 sections)
- 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
- 2.2-5-51 · United States retailer's and manufacturer's excise taxes
- 2.2-5-52 · Encumbrances on trade-ins
- 2.2-5-53 · Interstate commerce; sales
- 2.2-5-54 · Delivery site
- 2.2-5-55 · Not-for-profit organizations; acquisitions
- 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
- 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
- 2.2-5-58 · Not-for-profit organizations for educational, cultural or…
- 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
- 2.2-5-60 · Property not exempt
- 2.2-5-61 · Public transportation; acquisitions