8-15.7-7-2. Sales tax exemption for certain purchases

IN Code § 8-15.7-7-2 (2019) (N/A)
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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.