Sec. 20.2. “Industrial processor” means a person that:

(1) acquires tangible personal property owned by another person;

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Terms Used In Indiana Code 6-2.5-1-20.2

  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) provides industrial processing services, including enameling or plating, on the property; and

(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner’s business of manufacturing, assembling, constructing, refining, or processing.

As added by P.L.239-2017, SEC.2.