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2022 Indiana Code
Title 36. Local Government
Article 9. Transportation and Public Works
Chapter 30. Solid Waste Collection and Disposal
36-9-30-31. Lease With Option to Purchase Facilities; Tax Exemption
Universal Citation: IN Code § 36-9-30-31 (2022)
Sec. 31. A solid waste disposal facility leased by a lessor corporation to a unit under this chapter is exempt from all state, county, and other taxes, including all sales and use taxes applicable to tangible personal property incorporated or to be incorporated in the facility. However, the rental paid to a lessor corporation under the terms of such a lease is subject to all applicable taxes.
[Pre-Local Government Recodification Citation: 19-2-1-29.]
As added by Acts 1981, P.L.309, SEC.106.
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