Indiana Material Storage Lease (For Pipe and Equipment)

State:
Multi-State
Control #:
US-OG-1033
Format:
Word; 
Rich Text
Instant download

Description

This form is a material storage lease for pipe and equipment.

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FAQ

Services in Indiana are generally not taxable. However, if the service you provide includes fabrication, alteration or preparation of a product, you may have to deal with the sales tax on products. Tangible products are taxable in Indiana, with a few exemptions.

Independent contractors doing business in the State of Indiana are required to file a statement and documentation with the Indiana Department of Revenue (DOR) stating independent contractor status. There is a five dollar filing fee and the certificate is valid for one year.

Tax-exempt goods Examples include most non-prepared food items, prescription drugs, and medical supplies. We recommend businesses review the Sales Tax Information Bulletins put forth by the Indiana Department of Revenue to stay up to date on which goods are taxable and which are exempt, and under what conditions.

As a general rule, services are exempt from sales/use tax unless specifically taxed. Indiana taxes telecommunications, cable television services, public utilities, lawn care services, and room or accommodations rentals for less than 30 days.

A lease or rental is considered a retail unitary transaction and the gross retail income therefrom is subject to sales or use tax.

If a lessee exercises a purchase option at the end of their lease, all monies paid by the lessee to the lessor upon termination of the lease, including excess mileage fees, are subject to sales tax.

Indiana law does provide exemptions for transactions involving manufacturing equipment, but only if that equipment has an ?immediate effect? on what is being produced and are ?an essential part of an integrated process? to produce tangible personal property.

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Indiana Material Storage Lease (For Pipe and Equipment)