2017 Indiana Code
TITLE 6. Taxation
ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
CHAPTER 5. Exempt Transactions of Retail Merchant
6-2.5-5-5.1. Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
Sec. 5.1. (a) As used in this section, "tangible personal property" includes electrical energy, natural or artificial gas, water, steam, and steam heat.
(b) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for direct consumption as a material to be consumed in the direct production of other tangible personal property in the person's business of manufacturing, processing, refining, repairing, mining, agriculture, horticulture, floriculture, or arboriculture. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.
(c) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring that property:
(1) acquires it for the person's direct consumption as a material to be consumed in an industrial processing service; and
(2) is an industrial processor.
(d) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property:
(1) acquires it for the person's direct consumption as a material to be consumed in:
(A) the direct application of fertilizers, pesticides, fungicides, seeds, and other tangible personal property; or
(B) the direct extraction, harvesting, or processing of agricultural commodities;
for consideration; and
(2) is occupationally engaged in providing the services described in subdivision (1) on property that is:
(A) owned or rented by another person occupationally engaged in agricultural production; and
(B) used for agricultural production.
As added by Acts 1981, P.L.63, SEC.6. Amended by P.L.23-1986, SEC.2; P.L.78-1989, SEC.5; P.L.192-2002(ss), SEC.51; P.L.172-2011, SEC.50; P.L.137-2012, SEC.47; P.L.242-2015, SEC.7; P.L.239-2017, SEC.7.
