Indiana Statutes
§ 6-2.5-5-52 — Hot mix asphalt plant equipment; trucks; pavers
Indiana § 6-2.5-5-52
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 5Exempt Transactions of Retail Merchant
This text of Indiana § 6-2.5-5-52 (Hot mix asphalt plant equipment; trucks; pavers) 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 § 6-2.5-5-52 (2026).
Text
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).
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Legislative History
As added by P.L.212-2018(ss), SEC.18.
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Repealed§ 6-1.1-1-14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 § 6-2.5-5-52, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-5-52.