8-15.5-8-3. Sales tax on purchases by operator

IN Code § 8-15.5-8-3 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 3. 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 the project is not exempt from the application of the gross retail or use tax under IC 6-2.5 with respect to such a purchase.

As added by P.L.47-2006, SEC.39. Amended by P.L.205-2013, SEC.162.