Ind. Code § 8-15.5-8-3

Current through P.L. 171-2024

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

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.

IC 8-15.5-8-3

Amended by P.L. 205-2013, SEC. 162, eff. 5/15/2013.

As added by P.L. 47-2006, SEC.39.