"Industrial processor"
Ind. Code § 6-2.5-1-20.2
in effectSec. 20.2. "Industrial processor" means a person that:
(1) acquires tangible personal property owned by another person;
(2) provides industrial processing services, including enameling or plating, on the property; and
(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.
As added by P.L.239-2017, SEC.2.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
