Gross retail and use tax exemption; cigarette and tobacco tax

Official textiga.in.govlast amended 2012

meter machines
Sec. 45. Transactions involving tangible personal property (including excise tax meter machines and related accessories, such as re-packers, cutters, and supplies) are exempt from the state gross retail tax if the property is acquired:

# (1)

by a person that is required to affix excise tax stamps under IC 6-7; and

# (2)

for the exclusive purpose of complying with IC 6-7.
As added by P.L.153-2012, SEC.4; P.L.155-2012, SEC.1.

Amendment history

As added by P.L.153-2012, SEC.4; P.L.155-2012, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-2.5-5-37 · Professional motor racing vehicle parts exemption;…
6-2.5-5-38 · Repealed
6-2.5-5-38.1 · Qualified computer equipment sales
6-3.1-15-10 · (as in effect on January 1, 2012).
6-3.1-15-12 · (as in effect on January 1, 2012).
6-2.5-5-38.2 · Vehicle lease transactions
6-2.5-5-39 · Cargo trailers and recreational vehicles registered for use
6-2.5-5-40 · Research and development property
6-2.5-5-41 · Repealed
6-2.5-5-42 · Aircraft titled, registered, or based outside Indiana
6-2.5-5-43 · Type II gambling games
6-2.5-5-44 · Sales to city or town for municipal golf course
6-2.5-5-45 · Gross retail and use tax exemption; cigarette and tobacco…
6-2.5-5-45.8 · Recycling and recycling materials
6-2.5-5-46 · Aircraft repair and maintenance
6-2.5-5-47 · Coins, bullion, and legal tender
6-2.5-5-48 · Drainage water management system
6-2.5-5-49 · Aviation fuel
6-2.5-5-49.5 · Expired
6-2.5-5-50 · Required product labels
6-2.5-5-51 · Special fuel
6-2.5-5-52 · Hot mix asphalt plant equipment; trucks; pavers
6-2.5-5-53 · Special rule for renting or furnishing rooms, lodging, or…
6-2.5-5-54 · Special rule for sharing of a passenger motor vehicle for…
6-2.5-5-55 · "Public safety equipment and materials"; exemption

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