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§ 8-15-5-8-3 — Indiana Law | CourtGPT
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  4. Title 8 - Utilities and Transportation/
  5. Article 15.5 - Public-private Agreements for Toll Road Projects/
  6. Chapter 8 - Taxation of Operators8-15.5-8-1. Property Tax Exemption/
  7. § 8-15-5-8-3
Indiana Legal Code

§ 8-15-5-8-3

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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.