Indiana § 6-2.5-5-55 "Public safety equipment and materials"; exemption

Indiana Statutes

§ 6-2.5-5-55 — "Public safety equipment and materials"; exemption

Indiana § 6-2.5-5-55

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-55 ("Public safety equipment and materials"; exemption) 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 § 6-2.5-5-55 (2026).

Text

(a)As used in this section, "public safety equipment and materials" means equipment and materials used at the site of a public works project or projects that directly contribute to the safety of the general public or workers of the public works project or serve to inform them of the associated dangers. The term includes:

(1)concrete or metal barriers;

(2)barrels;

(3)barricades;

(4)temporary pavement markings;

(5)materials to construct temporary traffic lanes, roads, and bridges;

(6)erosion control and drainage materials;

(7)aggregates used to set grades;

(8)cones;

(9)rumble strips;

(10)temporary curbs or speed bumps; and

(11)static and electronic signage and signals. The term does not include hard hats, safety glasses, safety vests, pest control, or other personal protective eq

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(a) As used in this section, "public safety
equipment and materials" means equipment and materials used at the
site of a public works project or projects that directly contribute to the
safety of the general public or workers of the public works project or
serve to inform them of the associated dangers. The term includes:
(1) concrete or metal barriers;
(2) barrels;
(3) barricades;
(4) temporary pavement markings;
(5) materials to construct temporary traffic lanes, roads, and
bridges;
(6) erosion control and drainage materials;
(7) aggregates used to set grades;
(8) cones;
(9) rumble strips;
(10) temporary curbs or speed bumps; and
(11) static and electronic signage and signals.
The term does not include hard hats, safety glasses, safety vests, pest
control, or other personal protective equipment used or worn by
employees of the construction contractor or subcontractors.
(b) Transactions involving public safety equipment and materials
are exempt from the state gross retail tax if the equipment or material
is predominately used by the purchaser to protect the general public
and workers during the purchaser's performance of public works
construction or maintenance. However, transactions involving hard
hats, safety glasses, safety vests, pest control, or other personal
protective equipment used or worn by employees of the construction
contractor or subcontractors are not exempt from the state gross retail
tax under this section.