Chapter 10 – State Sales Tax on Goods and Services
The University is exempt from paying sales tax on the gross receipts from goods and services rendered in fulfilling its purpose as an educational institution. Taxes are collected on the gross receipts of any activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University collects sales tax on sales of goods, food, and services which are available to the general public.
(See also IC 422.)