Governmental entities; private or proprietary activities
Sec. 8. An Indiana governmental entity, agency, instrumentality,
or political subdivision (including a state college or university) is a
retail merchant making a retail transaction when it performs private
or proprietary activities that would constitute retail transactions
under this article if those activities were performed by a retail
merchant. However, this section does not apply to a political
subdivision that performs an activity that is related to an annual
festival, carnival, fair, or similar event.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987,
SEC.2.
Last modified: May 28, 2006