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Indiana Code — Title 6 (Taxation)

IC 6-2.5-4-8

Governmental entities; private or proprietary activities

Official textiga.in.govlast amended

Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision
(including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under this article if those activities were performed by a retail merchant. However, this section does not

apply to a political subdivision when it performs an activity that is related to an annual festival, carnival, fair, or similar event.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.2; P.L.234-2019,
SEC.4.

Amendment history

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.2; P.L.234-2019, SEC.4.

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Nearby sections (25 sections)
  1. 6-2.5-3.5-25 · Exempt transactions; refunds; procedures
  2. 6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
  3. 6-2.5-3.5-27 · Liability for unpaid gasoline use tax
  4. 6-2.5-4-1 · Selling at retail
  5. 6-2.5-4-2 · Repealed
  6. 6-2.5-4-3 · Water softening and conditioning business
  7. 6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
  8. 6-2.5-4-4.2 · Repealed
  9. 6-2.5-4-4.5 · Repealed
  10. 6-2.5-4-5 · Power subsidiaries of public utilities
  11. 6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
  12. 6-2.5-4-7 · Repealed
  13. 6-2.5-4-8 · Governmental entities; private or proprietary activities
  14. 6-2.5-4-9 · Sale of property to be added to structures or facilities;…
  15. 6-2.5-4-10 · Rental or leasing of personal property; sale of property…
  16. 6-2.5-4-11 · Cable television service; satellite television or radio…
  17. 6-2.5-4-12 · Auction sales; exceptions
  18. 6-2.5-4-13 · Definition of retail merchant making retail transaction
  19. 6-2.5-4-14 · Notice; proposed public vendors; identification of…
  20. 6-2.5-4-15 · Bundled transactions
  21. 6-2.5-4-16 · Repealed
  22. 6-2.5-4-16.2 · Aircraft leasing or renting and flight instruction…
  23. 6-2.5-4-16.4 · Specified digital products
  24. 6-2.5-4-16.7 · Prewritten computer software
  25. 6-2.5-4-17 · Computer software maintenance contracts
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