Indiana Statutes
§ 6-2.5-5-48 — Drainage water management system
Indiana § 6-2.5-5-48
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 5Exempt Transactions of Retail Merchant
This text of Indiana § 6-2.5-5-48 (Drainage water management system) 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 § 6-2.5-5-48 (2026).
Text
(a)As used in this section, "drainage water
management system" means a subsurface system of drainage tubing,
drainage tiles, water flowgates, control valves, and related control
systems designed to facilitate controlled water drainage from
agricultural land used for crop production.
(b)A transaction involving a component of a drainage water
management system intended for use as described in subsection (a) is
exempt from the state gross retail tax if the person acquiring the
component is engaged in the business of agriculture.
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Legislative History
As added by P.L.239-2017, SEC.10.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-5-48, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-5-48.