Indiana § 6-6-15-4 - Exemptions
Full text of Indiana Indiana Code § 6-6-15-4 — Exemptions, with citation guidance and answers to common questions.
§ 6-6-15-4. Exemptions
Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply:
(1) The rentee is:
(A) the United States government;
(B) the state;
(C) a political subdivision (as defined in IC 36-1-2-13); or
(D) an agency or instrumentality of an entity described in clauses (A) through (C).
(2) The transaction is a subrent of the heavy rental equipment from a rentee to another person, and the rentee was liable for the tax imposed under this chapter.
(3) The heavy rental equipment is rented for mining purposes or would be eligible for a property tax abatement deduction under IC 6-1.1-12.1 during the calendar year if the rentee was considered the owner of the equipment for income tax purposes or property tax purposes.
(b) A rentee asserting an exemption under subsection (a) shall complete the form prescribed by the department and the retail merchant may rely on the completed form.
As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.27.
Frequently Asked Questions About Indiana § 6-6-15-4
What does Indiana Code § 6-6-15-4 cover?
Section 6-6-15-4 ("Exemptions") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-6-15-4?
A common citation format is "Indiana Code § 6-6-15-4" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-6-15-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.