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Indiana Code Title 6. Taxation § 6-2.5-5-58

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 58. (a) The following definitions apply throughout this section:

(1) “Agricultural commodity” means:

(A) dairy products, pork products, beef products, poultry products, and products from other livestock;  and

(B) crops;

that are raised and harvested to provide food and food ingredients.  The term includes items described in section 20(c)(1), 20(c)(3), 20(c)(4), 20(c)(5), and 20(c)(6) of this chapter.

(2) “Agricultural commodity trade association” means:

(A) an agricultural or horticultural organization exempt from federal income taxation under Section 501(c)(5) of the Internal Revenue Code;  or

(B) an organization exempt from federal income taxation under Section 501(c)(6) of the Internal Revenue Code as a business league for agricultural commodity or horticultural interests.

(b) Sales of agricultural commodities by an agricultural commodity trade association are exempt from the state gross retail tax if:

(1) the transaction is conducted at the state fair;  and

(2) the transaction is conducted to make money to carry on the agricultural commodity trade association's nonprofit purpose.

(c) To obtain the exemption provided by this section, an agricultural commodity trade association must:

(1) be registered as a retail merchant under IC 6-2.5-8-1;  or

(2) establish that the agricultural commodity trade association is not required to be registered as a retail merchant under this article;

at the time of the transaction.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-5-58 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-5-58/

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