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

45 IAC 3.1-1-54

Definition of sales to United States government

Official textiac.iga.in.govlast amended

Sec. 54. Sales to United States Government. Gross receipts from the sales of tangible personal property to the United States Government

are in this state if the property is shipped from an office, store, warehouse, factory or other place of storage in this state. For the purposes of this

regulation [45 IAC 3.1-1-54], only sales for which the United States Government makes direct payment to the seller pursuant

to the terms of the contract constitute sales to the United States Government. Thus, as a general rule, sales by a subcontractor to the prime contractor,

the party to the contract with the United States Government, do not constitute sales to the United States Government. However, sales made to a prime

contractor will be considered sales to the United States Government where the prime contractor is authorized to act as agent for the United States

Government, and for this reason only qualifies to purchase under Federal Supply Contracts entered into between the taxpayer and the United States

Government.

Examples:

(1) A taxpayer contracts with the General Services Administration to deliver X number of trucks which were paid for by the United States

Government. The United States Government is the purchaser.

(2) The taxpayer as a subcontractor to a prime contractor with the National Aeronautics and Space Administration contracts to build a

component of a rocket for $1,000,000. The sale of the subcontractor to the prime contractor is not a sale to the United States Government. When

the United States Government is the purchaser of property which remains in the possession of the taxpayer in this state for further processing under

another contract, or for other reasons, "shipment" is deemed to be made at the time of acceptance by the United States Government.

Amendment history

(Department of State Revenue; Reg 6-3-2-2(e)(050); filed Oct 15, 1979, 11:15 am: 2 IR 1528; errata, 2 IR 1743)

Source: view the official text

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Nearby sections (25 sections)
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  2. 3.1-1-43 · Numerator of property factor (Repealed)
  3. 3.1-1-44 · Valuation of owned property (Repealed)
  4. 3.1-1-45 · Valuation of rented property (Repealed)
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  7. 3.1-1-48 · Denominator of payroll factor (Repealed)
  8. 3.1-1-49 · Numerator of payroll factor (Repealed)
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  10. 3.1-1-51 · Denominator of sales factor
  11. 3.1-1-52 · Numerator of sales factor
  12. 3.1-1-53 · In-state sales of tangible personal property
  13. 3.1-1-54 · Definition of sales to United States government
  14. 3.1-1-55 · Attribution of sales to state
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  16. 3.1-1-57 · Rents and royalties from real property and tangible personal…
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