Ind. Code § 6-2.5-5-23

Current through P.L. 171-2024

Section 6-2.5-5-23 - School building materials

Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it for incorporation into a school building which is being constructed by a lessor corporation in accordance with a lease executed under IC 20-47-2 or IC 20-47-3.

IC 6-2.5-5-23

As added by Acts1980 , P.L. 52, SEC.1. Amended by P.L. 2-2006, SEC.67.