Indiana Statutes

§ 8-15.5-8-3 — Sales tax on purchases by operator

Indiana § 8-15.5-8-3
JurisdictionIndiana
Art. 15.5PUBLIC-PRIVATE AGREEMENTS FOR TOLL
Ch. 8Taxation of Operators

This text of Indiana § 8-15.5-8-3 (Sales tax on purchases by operator) 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 § 8-15.5-8-3 (2026).

Text

An operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in the project is not exempt from the application of the gross retail or use tax under IC 6-2.5 with respect to such a purchase.

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Legislative History

As added by P.L.47-2006, SEC.39. Amended by P.L.205-2013, SEC.162.

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15
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Bluebook (online)
Indiana § 8-15.5-8-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/8-15.5-8-3.