Indiana Code 8-15.7-7-2. Sales tax exemption for certain purchases
Current as of: 2024 | Check for updates
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Terms Used In Indiana Code 8-15.7-7-2
- 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
Sec. 2. An operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in a project is entitled to the exemption from gross retail tax and use tax provided under IC 6-2.5-4-9(c) and IC 6-2.5-3-2(c), respectively, with respect to that tangible personal property.
As added by P.L.47-2006, SEC.40. Amended by P.L.181-2016, SEC.36.