Materials used in construction business, public street, or utility service
Ind. Code § 6-2.5-5-7
in effectSec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if:
(1) the person acquiring the property is in the construction business;
(2) the person acquiring the property acquires it for incorporation as a material or integral part of a public street or of a public water, sewage, or other utility service;
(3) the public street or public utility service into which the property is to be incorporated is required under a subdivision plat, approved and accepted by the appropriate Indiana political subdivision; and
(4) the public street or public utility is to be publicly maintained after its completion.
As added by Acts 1980, P.L.52, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026