Indiana Code — Title 6 (Taxation)
IC 6-2.5-5-16
State or local government acquisitions
Sec. 16. Transactions involving tangible personal property, accommodations, public utility commodities, and public utility service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, commodities, or service:
# (1)
is the state of Indiana, an agency or instrumentality of the state, a political subdivision of the state, or an agency or instrumentality of a political subdivision of the state, including a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal); and
# (2)
predominantly uses the property, accommodations, commodities, or service to perform its governmental functions.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.25-1991, SEC.3; P.L.1-1996,
SEC.45; P.L.293-2013(ts), SEC.4.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.25-1991, SEC.3; P.L.1-1996, SEC.45; P.L.293-2013(ts), SEC.4.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-5-8.5 · Power subsidiary; public utility
- 6-2.5-5-9 · Returnable containers; nonreturnable packaging
- 6-2.5-5-10 · Electric or steam utilities; production plant or power
- 6-2.5-5-10.5 · Tangible personal property exemption; public utility or…
- 6-2.5-5-10.7 · Tangible personal property exemption; component of solar…
- 6-2.5-5-11 · Gas utilities; production or storage plants and expenses
- 6-2.5-5-12 · Water utilities; plants and expenses
- 6-2.5-5-12.5 · Wastewater utilities; plants and expenses
- 6-2.5-5-13 · Intrastate telecommunication services; video, Internet…
- 6-2.5-5-14 · Public utilities; acquisitions of personal property
- 6-2.5-5-15 · Repealed
- 6-2.5-5-15.5 · Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16 · State or local government acquisitions
- 6-2.5-5-16.5 · Repealed
- 6-2.5-5-17 · Newspapers
- 6-2.5-5-18 · Drugs, medical equipment, supplies, and devices;…
- 6-2.5-5-19 · Drugs, insulin, oxygen, blood, or blood plasma;…
- 6-2.5-5-19.5 · Drugs; insulin; oxygen; blood glucose monitoring supply;
- 6-2.5-5-20 · "Food and food ingredients for human consumption"
- 6-2.5-5-21 · Exemption; sales of food and food ingredients by nonprofit
- 6-2.5-5-21.5 · Repealed
- 6-2.5-5-22 · Exemption; sales of meals; schools; fraternities;…
- 6-2.5-5-23 · School building materials
- 6-2.5-5-24 · Exemption; sales to the United States government;…
- 6-2.5-5-25 · Exemption; nonprofit organizations; uses to carry on its