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Exemptions
R&D Sales Tax Exemptions
The R&D Sales Tax Exemption provides a refund of 50% of the Indiana sales taxes paid on purchases of eligible research and development equipment purchased after June 30, 2007.
Patent Income Exemption
Taxpayers are exempt from certain income derived from qualified utility and plant patents. Qualified taxpayers are eligible for an exemption from 50% of patent income for each of the first five years, and decreases over the next five years to 10% in year ten.
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304 N. Townline Rd., Suite 2 - LaGrange, IN 46761
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