Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiring the property acquires it for the person's direct use in the direct production of the machinery, tools, or equipment described in section 2 or 3 of this chapter.
Ind. Code § 6-2.5-5-4
Property for use in producing machinery, tools, or equipment
Applied in 3 court decisions — leading case Rotation Products Corp. v. Department of State Revenue (1998)
Most recently applied in Hoosier Roll Shop Services, LLC v. Indiana Department of State Revenue (May 2014)
As added by Acts 1980, P.L.52, SEC.1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.