IC 6-7-2-23
Federal sales; exemption
Sec. 23. The sale of tobacco products to the United States or an agency or instrumentality thereof is exempt from the tobacco products tax.
As added by P.L.96-1987, SEC.7.
Amendment history
As added by P.L.96-1987, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 6-7-2-12 · Electronic filing of returns and remitting of taxes
- 6-7-2-13 · Collection allowance
- 6-7-2-14 · Credit or refund of taxes
- 6-7-2-14.5 · Deduction for certain receivables
- 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
- 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
- 6-7-2-17 · Deposit of revenues
- 6-7-2-18 · Distribution without a license; offense
- 6-7-2-19 · Manufacturer noncompliance; offense
- 6-7-2-20 · Record keeping violations
- 6-7-2-21 · Distributor or remote seller offenses
- 6-7-2-22 · Listed tax
- 6-7-2-23 · Federal sales; exemption
- 6-7-2-24 · Civil penalty for purchase of taxable products from a
- 6-7-3-1 · "Controlled substance" defined
- 6-7-3-2 · "Delivery" defined
- 6-7-3-3 · "Department" defined
- 6-7-3-4 · "Manufacture" defined
- 6-7-3-4.1 · "Marijuana" defined
- 6-7-3-5 · Imposition of tax; exemption
- 6-7-3-6 · Amount of tax; determination by gram weight; substance in
- 6-7-3-7 · Delivery of substance to law enforcement officer; tax…
- 6-7-3-8 · Payment of tax due on violation of state or federal laws;
- 6-7-3-9 · Payment of tax not conferring criminal immunity; use of
- 6-7-3-10 · Issuance of evidence of payment; statement; term of validity;