'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.
Indiana Legal Code