Section 45 IAC 2.2-3-7 - DefinitionsAuthority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
(a) Contractors. For purposes of this regulation [45 IAC 2.2] "contractor" means any person engaged in converting construction material into realty. The term "contractor" refers to general or prime contractors, subcontractors, and specialty contractors, including but not limited to persons engaged in building, cement work, carpentry, plumbing, heating, electrical work, roofing, wrecking, excavating, plastering, tile and road construction.(b) Construction material. For purposes of this regulation [45 IAC 2.2], "construction material" means any tangible personal property to be used for incorporation in or improvement of a facility or structure constituting or becoming part of the land on which such facility or structure is situated.(c) Machinery, tools, equipment and supplies used by a contractor to perform a construction contract are not construction materials.Department of State Revenue; Ch. 3, Reg. 6-2.5-3-2 c (010); filed Dec 1, 1982, 10:35 am: 6 IR 12