Indiana State Manufacturing Exemptions

Indiana Exempt Uses:

Retail transactions involving animals, feed, seed, plants, fertilizer, insecticides, fungicides, and other tangible personal property if the person acquiring the property acquires it for his direct use in the direct production of food for sale or for further use in the production of food (IC 6-2.5-5-1);

Sale of agricultural machinery, tools, and equipment if the person acquiring that property acquires it for his direct use in the direct production, extraction, harvesting, or processing of agricultural commodities (IC 6-2.5-5-2);

Sale of manufacturing machinery, tools, and equipment if the person acquiring that property acquires it for direct use in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property (IC 6-2.5-5-3, IC 6-2.5-5-4);

Sale of property acquired for direct consumption as a material to be consumed or incorporated in the direct production of other tangible personal property in the person’s business of manufacturing, processing, refining, repairing, mining, agriculture, horticulture, floriculture, or arboriculture (IC 6-2.5-5-5.1, IC 6-2.5-5-6);

Sale of materials used in construction business, public street, or utility service (IC 6-2.5-5-7);

Motor vehicles or aircrafts property acquired for resale, rental, or leasing in course of business (IC 6-2.5-5-8);

Sale of returnable containers; nonreturnable packaging (IC 6-2.5-5-9);

Tangible personal property classified as plants and expenses in gas, electric or stream, water, waste water utilities and other public utilities (IC 6-2.5-5-10 to IC 6-2.5-5-14);

Equipment used in intrastate telecommunication services; video, Internet access, or VOIP services (IC 6-2.5-5-13). Contact us today to find out more about Indiana State Manufacturing Exemptions.

Exemption Certificate Link