Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-5 - Exempt Transactions of a Retail Merchant
Section 45 IAC 2.2-5-38 - Food for human consumption; exemptions

45 Ind. Admin. Code 2.2-5-38

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Current through December 4, 2024
Section 45 IAC 2.2-5-38 - Food for human consumption; exemptions

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 38.

The gross retail tax act exempts food for human consumption. Primarily the exemption is limited to sales by grocery stores, supermarkets, and similar type businesses of items which are commonly known as grocery food.

45 IAC 2.2-5-38

Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20 a (010); filed Dec 1, 1982, 10:35 am: 6 IR 48