Persons exempt from tax
Sec. 4. The following persons are exempt from the employment
tax:
(1) the United States;
(2) an agency of the United States;
(3) this state;
(4) an agency of this state;
(5) a political subdivision of this state; and
(6) a taxpayer described in IC 6-2.5-5-21(b)(1).
However, employees of such persons are not exempt from the
employment tax.
(Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.77, SEC.16; P.L.192-2002(ss), SEC.120.
Last modified: May 28, 2006