Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-66
Sale not attributable to cost of material; exemption
Official textiac.iga.in.govlast amended
Sec. 66. The gross retail income derived from the sale of a "mobile home" or "industrialized residential structure" which is not attributable
to the cost of materials in manufacturing the structure, is exempt from the gross retail tax.
(Department of State Revenue; Ch.
5, Reg. 6-2.5-5-29(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 59)
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 59)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-5-64 · Gasohol exemption (Repealed)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
- 2.2-6-3 · Fiscal taxpayer's reporting period
- 2.2-6-4 · Accrual basis; reporting and payment
- 2.2-6-5 · Consolidated filing
- 2.2-6-6 · Sales and use tax collections
- 2.2-6-7 · Final return and payment
- 2.2-6-8 · Amount of tax liability