Sales tax on purchases by operator

Ind. Code § 8-15.5-8-3
in effect
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Sec. 3. 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. As added by P.L.47-2006, SEC.39. Amended by P.L.205-2013, SEC.162.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/8Fetched: 10/17/2026

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