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. IC 6-2.5-6 Chapter 6. Returns, Remittances, and Refunds 6-2.5-6-0.3 Effect of multiple amendments to section 9 of this chapter 6-2.5-6-1 Returns; reporting period; online tax filing; streamlined sales and use tax agreement 6-2.5-6-2 Accounting for tax receipts; option to use accrual basis 6-2.5-6-3 Consolidated filing 6-2.5-6-4 Periodic deposits of collections during reporting period 6-2.5-6-5 Final return and payment 6-2.5-6-6 Repealed 6-2.5-6-7 Retail merchant; calculation of tax liability 6-2.5-6-8 Tax liability; income exclusion ratio 6-2.5-6-9 Uncollectible receivables; deduction 6-2.5-6-10 Tax liability; merchant's collection allowance 6-2.5-6-11 Heating assistance program; deduction 6-2.5-6-12 Security for payment of tax collected 6-2.5-6-13 Refund; grounds 6-2.5-6-13.5 Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed 6-2.5-6-14 Repealed 6-2.5-6-14.1 Retail merchant's refund of gross retail or use taxes 6-2.5-6-14.2 List of retail merchants selling tobacco products 6-2.5-6-15 Repealed 6-2.5-6-16 Refund for research and development equipment 6-2.5-6-17 Payment of gross retail tax for consignment sales
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