Indiana Code 6-2.5-5-45. Gross retail and use tax exemption; cigarette and tobacco tax meter machines
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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:
(2) for the exclusive purpose of complying with IC 6-7.
(1) by a person that is required to affix excise tax stamps under IC 6-7; and
Terms Used In Indiana Code 6-2.5-5-45
- Property: includes personal and real property. See Indiana Code 1-1-4-5
As added by P.L.153-2012, SEC.4; P.L.155-2012, SEC.1.