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

45 IAC 2.2-5-67

Income from sale of mobile home or industrialized residential structure; exemption

Official textiac.iga.in.govlast amended

Sec. 67. (a) Thirty-five percent (35%) of the gross retail income derived from the sale of a "mobile home" or "industrialized residential

structure" is not subject to the gross retail tax.

(b) Thirty-five percent (35%) of the gross retail income derived from the sale of a "mobile home" or "industrialized residential structure"

is attributable to costs other than the cost of materials used in manufacturing such structures.

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 59)

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Nearby sections (25 sections)
  1. 2.2-5-55 · Not-for-profit organizations; acquisitions
  2. 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
  3. 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
  4. 2.2-5-58 · Not-for-profit organizations for educational, cultural or…
  5. 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
  6. 2.2-5-60 · Property not exempt
  7. 2.2-5-61 · Public transportation; acquisitions
  8. 2.2-5-62 · Tangible personal property directly consumed in the…
  9. 2.2-5-63 · Service directly used or consumed in rendering public…
  10. 2.2-5-64 · Gasohol exemption (Repealed)
  11. 2.2-5-65 · Mobile homes; industrial residential structures
  12. 2.2-5-66 · Sale not attributable to cost of material; exemption
  13. 2.2-5-67 · Income from sale of mobile home or industrialized…
  14. 2.2-5-68 · Other exemptions
  15. 2.2-5-69 · Administration; Form ST-108MH
  16. 2.2-5-70 · Environmental quality control equipment
  17. 2.2-6-1 · Time limit on returns and payments
  18. 2.2-6-2 · Reporting periods
  19. 2.2-6-3 · Fiscal taxpayer's reporting period
  20. 2.2-6-4 · Accrual basis; reporting and payment
  21. 2.2-6-5 · Consolidated filing
  22. 2.2-6-6 · Sales and use tax collections
  23. 2.2-6-7 · Final return and payment
  24. 2.2-6-8 · Amount of tax liability
  25. 2.2-6-9 · Income exclusion ratio
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