Indiana § 6-2.5-5-30 Environmental quality compliance; manufacturing, mining, agriculture,
or recycling

Indiana Statutes

§ 6-2.5-5-30 — Environmental quality compliance; manufacturing, mining, agriculture, or recycling

Indiana § 6-2.5-5-30

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-30 (Environmental quality compliance; manufacturing, mining, agriculture, or recycling) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-5-30 (2026).

Text

(a)Sales of tangible personal property are exempt from the state gross retail tax if:

(1)the property constitutes, is incorporated into, or is consumed in the operation of, a device, facility, or structure predominantly used and acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards; and

(2)the person acquiring the property is engaged in the business of manufacturing, processing, refining, mining, recycling (as defined in section 45.8 of this chapter), or agriculture.

(b)The portion of the sales price of tangible personal property which is exempt from state gross retail and use taxes under this section equals the product of:

(1)the total sales price; multiplied by

(2)one hundred percent (100%). As added by Act

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(a) Sales of tangible personal property are
exempt from the state gross retail tax if:
(1) the property constitutes, is incorporated into, or is consumed
in the operation of, a device, facility, or structure predominantly
used and acquired for the purpose of complying with any state,
local, or federal environmental quality statutes, regulations, or
standards; and
(2) the person acquiring the property is engaged in the business
of manufacturing, processing, refining, mining, recycling (as
defined in section 45.8 of this chapter), or agriculture.
(b) The portion of the sales price of tangible personal property
which is exempt from state gross retail and use taxes under this section
equals the product of:
(1) the total sales price; multiplied by
(2) one hundred percent (100%).
As added by Acts 1980, P.L.53, SEC.2. Amended by
P.L.28-1997, SEC.9; P.L.42-2011, SEC.13; P.L.137-2012,
SEC.49.