Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-68
Other exemptions
Sec. 68. If a dealer who purchases a mobile home or industrialized building system, as described in this regulation [45 IAC
2.2], does not install the structure as an improvement to realty under a lump sum contract, but rather purchases the structure for resale
in the regular course of his business, such purchase for resale is exempted. The dealer may provide the seller with an exemption certificate (form
ST-105) certifying exempt use in which case the dealer must collect and remit sales tax on the subsequent resale.
(Department
of State Revenue; Ch. 5, Reg. 6-2.5-5-29(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 60)
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 60)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-5-64 · Gasohol exemption (Repealed)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
- 2.2-6-9 · Income exclusion ratio
- 2.2-6-10 · Income exclusion ratio defined