§ 6-2-5-5-27-5

(b) Transactions involving the following tangible personal property are exempt from the gross retail tax:(1) Rolling stock that is purchased or leased by a person.(2) All spare, replacement, and rebuilding parts or accessories, components, materials, or supplies, including lubricants and fuels, for rolling stock described in subdivision (1).As added by P.L.61-1997, SEC.2.