Gross retail and use tax exemption; cigarette and tobacco tax meter machines

Ind. Code § 6-2.5-5-45
in effect
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Sec. 45. Transactions involving tangible personal property (including excise tax meter machines and related accessories, such as re-packers, cutters, and supplies) are exempt from the state gross retail tax if the property is acquired: (1) by a person that is required to affix excise tax stamps under IC 6-7; and (2) for the exclusive purpose of complying with IC 6-7. As added by P.L.153-2012, SEC.4; P.L.155-2012, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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