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2022 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 1. Definitions
6-2.5-1-20.1. "Industrial Processing Service"
Universal Citation: IN Code § 6-2.5-1-20.1 (2022)
Sec. 20.1. "Industrial processing service" means an activity performed on behalf of a manufacturer that would rise to the level of manufacturing or production if the activity were performed by the manufacturer as part of the manufacturer's integrated production process.
As added by P.L.239-2017, SEC.1.
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