State or local government acquisitions
Sec. 16. Transactions involving tangible personal property, public
utility commodities, and public utility service are exempt from the
state gross retail tax, if the person acquiring the property,
commodities, or service:
(1) is the state of Indiana, an agency or instrumentality of the
state, a political subdivision of the state, or an agency or
instrumentality of a political subdivision of the state, including
a county solid waste management district or a joint solid waste
management district established under IC 13-21 or IC 13-9.5-2
(before its repeal); and
(2) predominantly uses the property, commodities, or service to
perform its governmental functions.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.25-1991,
SEC.3; P.L.1-1996, SEC.45.
Last modified: May 28, 2006