Sec. 6. Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for incorporation as a material part of other tangible personal property which the purchaser manufactures, assembles, refines, or processes for sale in his business. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.
Ind. Code § 6-2.5-5-6
Exemption; acquisition for incorporation into product for sale
Applied in 2 court decisions — leading case White River Environmental Partnership v. Department of State Revenue (1998)
Most recently applied in Miller Pipeline Corporation v. Indiana Department of State Revenue (May 2016)
As added by Acts 1980, P.L.52, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.