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 2.2-5-49 - Sales to the United States

45 Ind. Admin. Code 2.2-5-49

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Current through December 4, 2024
Section 45 IAC 2.2-5-49 - Sales to the United States

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 49.

(a) The gross retail tax shall not apply to such part of the gross income from transactions constituting selling at retail as is exempt from the gross income tax under the provisions of IC 6-2.1-3-2.
(b) The state gross retail tax shall not apply to so much of the gross receipts of any transaction from sales to the United States Government, but only to the extent to which the state of Indiana is prohibited from taxing such gross receipts by the Constitution of the United States.

45 IAC 2.2-5-49

Department of State Revenue; Ch. 5, Reg. 6-2.5-5-24 a (020); filed Dec 1, 1982, 10:35 am: 6 IR 50