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

45 IAC 2.2-5-53

Interstate commerce; sales

Official textiac.iga.in.govlast amended

Sec. 53. (a) The state 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 6-2.1-3-3.

(b) Gross receipts derived from transactions which constitute "retail transactions" which the state of Indiana is prohibited from taxing by

the Constitution of the United States of America are exempt from gross retail tax. Under this regulation [45 IAC 2.2], this

exemption is limited to gross receipts from transactions conducted in commerce between Indiana and other states of the United States, or between

Indiana and foreign countries. Such sales commonly are referred to as "sales in interstate commerce" and Indiana is prohibited from taxing such sales

by the United States Constitution.

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-24(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 51)

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Nearby sections (25 sections)
  1. 2.2-5-41 · Confectionary items
  2. 2.2-5-42 · Soft drinks, sodas and similar beverages
  3. 2.2-5-43 · Food for immediate consumption
  4. 2.2-5-44 · Combination business; sales of groceries and meals
  5. 2.2-5-45 · Caterers
  6. 2.2-5-46 · School meals
  7. 2.2-5-47 · School building materials
  8. 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
  9. 2.2-5-49 · Sales to the United States
  10. 2.2-5-50 · Selling at retail; gross income
  11. 2.2-5-51 · United States retailer's and manufacturer's excise taxes
  12. 2.2-5-52 · Encumbrances on trade-ins
  13. 2.2-5-53 · Interstate commerce; sales
  14. 2.2-5-54 · Delivery site
  15. 2.2-5-55 · Not-for-profit organizations; acquisitions
  16. 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
  17. 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
  18. 2.2-5-58 · Not-for-profit organizations for educational, cultural or…
  19. 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
  20. 2.2-5-60 · Property not exempt
  21. 2.2-5-61 · Public transportation; acquisitions
  22. 2.2-5-62 · Tangible personal property directly consumed in the…
  23. 2.2-5-63 · Service directly used or consumed in rendering public…
  24. 2.2-5-64 · Gasohol exemption (Repealed)
  25. 2.2-5-65 · Mobile homes; industrial residential structures
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