Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-60
Property not exempt
Official textiac.iga.in.govlast amended
Sec. 60. The state gross retail tax does not exempt the sale by any state or accredited college or university of books, stationery,
haberdashery, supplies, and other property.
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-26(c)(010); filed Dec 1, 1982,
10:35 am: 6 IR 55)
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-26(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 55)
Source: view the official text
Nearby sections (25 sections)
- 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
- 2.2-5-62 · Tangible personal property directly consumed in the…
- 2.2-5-63 · Service directly used or consumed in rendering public…
- 2.2-5-64 · Gasohol exemption (Repealed)
- 2.2-5-65 · Mobile homes; industrial residential structures
- 2.2-5-66 · Sale not attributable to cost of material; exemption
- 2.2-5-67 · Income from sale of mobile home or industrialized…
- 2.2-5-68 · Other exemptions
- 2.2-5-69 · Administration; Form ST-108MH
- 2.2-5-70 · Environmental quality control equipment
- 2.2-6-1 · Time limit on returns and payments
- 2.2-6-2 · Reporting periods