IC 8-15.7-7-2 — Sales tax exemption for certain purchases
Chapter 7. Taxation of Operators
Section text
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.
Source: official publisher (2026 edition)