Section 45IAC2.2-5-1. Agricultural production; definitions

Section 45IAC2.2-5-2. Sales to farmers; feed

Section 45IAC2.2-5-3. Sales to farmers; agricultural commodities

Section 45IAC2.2-5-4. Farmers and others engaged in agricultural production

Section 45IAC2.2-5-5. Raising horses, donkeys and ponies; application for sales tax

Section 45IAC2.2-5-6. Direct production of agricultural commodities; sales of agricultural machinery

Section 45IAC2.2-5-7. Direct production of grain; sales of agricultural machinery

Section 45IAC2.2-5-8. Sales of manufacturing machinery, tools and equipment used in direct production, manufacture, fabrication, assembly, or finishing of other tangible personal property

Section 45IAC2.2-5-9. Sales of manufacturing machinery, tools and equipment to be directly used by the purchaser in extraction and mining

Section 45IAC2.2-5-10. Sales of manufacturing machinery, tools and equipment to be directly used in processing or refining tangible personal property

Section 45IAC2.2-5-11. Sales of tangible personal property used in the direct production of manufacturing or agricultural machinery, tools and equipment

Section 45IAC2.2-5-12. Sales of tangible personal property directly consumed in manufacturing, processing, refining or mining

Section 45IAC2.2-5-13. Sales of tangible personal property directly consumed in agriculture, horticulture, floriculture, or arboriculture

Section 45IAC2.2-5-14. Material incorporated into tangible personal property produced for resale

Section 45IAC2.2-5-15. Sales for resale

Section 45IAC2.2-5-16. Wrapping materials and containers

Section 45IAC2.2-5-17. Exempt accounts for utilities which furnish or sell electrical energy; steam or steam heating service

Section 45IAC2.2-5-18. Exempt accounts for utilities which furnish or sell natural or artificial gas or mixtures

Section 45IAC2.2-5-19. Exempt accounts for utilities which furnish or sell water

Section 45IAC2.2-5-20. Exempt accounts for utilities which furnish or sell telephone services

Section 45IAC2.2-5-21. Sales of motor vehicles, trailers or aircraft, delivery for use outside of Indiana (Repealed)

Section 45IAC2.2-5-22. Motor vehicles (Repealed)

Section 45IAC2.2-5-23. Aircraft (Repealed)

Section 45IAC2.2-5-24. Sales to Indiana and its instrumentalities

Section 45IAC2.2-5-25. Government agencies and units purchases; application of sales tax

Section 45IAC2.2-5-26. Sales of newspapers

Section 45IAC2.2-5-27. Medical exemptions; definitions

Section 45IAC2.2-5-28. Medical equipment, supplies and devices; exemptions

Section 45IAC2.2-5-29. Medical equipment, supplies and devices; rental

Section 45IAC2.2-5-30. Hearing aids; sales

Section 45IAC2.2-5-31. Hearing aids; sales of parts, attachments or accessories

Section 45IAC2.2-5-32. Devices used to administer insulin; exemption

Section 45IAC2.2-5-33. Prescription drugs; sales

Section 45IAC2.2-5-34. Insulin, oxygen, blood and blood plasma; sales

Section 45IAC2.2-5-35. Sales of drugs to doctors and other licensed practitioners

Section 45IAC2.2-5-36. Licensed practitioners; purchases

Section 45IAC2.2-5-37. Definitions

Section 45IAC2.2-5-38. Food for human consumption; exemptions

Section 45IAC2.2-5-39. Food for human consumption; exemption examples

Section 45IAC2.2-5-40. Food not exempt

Section 45IAC2.2-5-41. Confectionary items

Section 45IAC2.2-5-42. Soft drinks, sodas and similar beverages

Section 45IAC2.2-5-43. Food for immediate consumption

Section 45IAC2.2-5-44. Combination business; sales of groceries and meals

Section 45IAC2.2-5-45. Caterers

Section 45IAC2.2-5-46. School meals

Section 45IAC2.2-5-47. School building materials

Section 45IAC2.2-5-48. Gross receipts exempt from gross income tax; U.S. and Indiana tax collection agents

Section 45IAC2.2-5-49. Sales to the United States

Section 45IAC2.2-5-50. Selling at retail; gross income

Section 45IAC2.2-5-51. United States retailer's and manufacturer's excise taxes

Section 45IAC2.2-5-52. Encumbrances on trade-ins

Section 45IAC2.2-5-53. Interstate commerce; sales

Section 45IAC2.2-5-54. Delivery site

Section 45IAC2.2-5-55. Not-for-profit organizations; acquisitions

Section 45IAC2.2-5-56. Fraternities, sororities, and student cooperative housing organizations; acquisitions

Section 45IAC2.2-5-57. Not-for-profit organization; sales under 30 day rule

Section 45IAC2.2-5-58. Not-for-profit organizations for educational, cultural or religious purposes; sales

Section 45IAC2.2-5-59. Not-for-profit organizations to improve skills of members; sales

Section 45IAC2.2-5-60. Property not exempt

Section 45IAC2.2-5-61. Public transportation; acquisitions

Section 45IAC2.2-5-62. Tangible personal property directly consumed in the rendering of public transportation

Section 45IAC2.2-5-63. Service directly used or consumed in rendering public transportation

Section 45IAC2.2-5-64. Gasohol exemption (Repealed)

Section 45IAC2.2-5-65. Mobile homes; industrial residential structures

Section 45IAC2.2-5-66. Sale not attributable to cost of material; exemption

Section 45IAC2.2-5-67. Income from sale of mobile home or industrialized residential structure; exemption

Section 45IAC2.2-5-68. Other exemptions

Section 45IAC2.2-5-69. Administration; Form ST-108MH

Section 45IAC2.2-5-70. Environmental quality control equipment