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2024 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-52. Hot Mix Asphalt Plant Equipment; Trucks; Pavers
Universal Citation:
IN Code § 6-2.5-5-52 (2024)
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Sec. 52. Transactions involving the following tangible personal property that is purchased and used by a person that operates a hot mix asphalt plant are exempt from the state gross retail tax:
(1) Trucks that are used to transport hot mix asphalt from that person's asphalt plant to a job site.
(2) Pavers that are used to spread that person's hot mix asphalt.
(3) Plant equipment directly used to directly produce that person's hot mix asphalt.
(4) Fuel used to operate trucks, pavers, or equipment described in subdivisions (1) through (3).
(5) Repair parts installed on trucks, pavers, or equipment described in subdivisions (1) through (3).
As added by P.L.212-2018(ss), SEC.18.
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