Indiana § 6-2.5-1-20.2 "Industrial processor"

Indiana Statutes

§ 6-2.5-1-20.2 — "Industrial processor"

Indiana § 6-2.5-1-20.2

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 1Definitions

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Bluebook

Ind. Code § 6-2.5-1-20.2 (2026).

Text

2. "Industrial processor" means a person that:

(1)acquires tangible personal property owned by another person;

(2)provides industrial processing services, including enameling or plating, on the property; and

(3)transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.

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2. "Industrial processor" means a person
that:
(1) acquires tangible personal property owned by another person;
(2) provides industrial processing services, including enameling
or plating, on the property; and
(3) transfers the property back to the owner to be sold by that
owner either in the same form or as a part of other tangible
personal property produced by that owner in the owner's business
of manufacturing, assembling, constructing, refining, or
processing.