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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-3-7

Definitions

Official textiac.iga.in.govlast amended

Sec. 7. (a) Contractors. For purposes of this regulation [45 IAC 2.2] "contractor" means any person engaged in

converting construction material into realty. The term "contractor" refers to general or prime contractors, subcontractors, and specialty contractors,

including but not limited to persons engaged in building, cement work, carpentry, plumbing, heating, electrical work, roofing, wrecking, excavating,

plastering, tile and road construction.

(b) Construction material. For purposes of this regulation [45 IAC 2.2], "construction material" means any tangible

personal property to be used for incorporation in or improvement of a facility or structure constituting or becoming part of the land on which such

facility or structure is situated.

(c) Machinery, tools, equipment and supplies used by a contractor to perform a construction contract are not construction materials.

Amendment history

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-2(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 12)

Source: view the official text

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Nearby sections (25 sections)
  1. 2.2-1-1 · General definitions
  2. 2.2-2-1 · Excise tax
  3. 2.2-2-2 · Collection of tax
  4. 2.2-2-3 · Tax rate
  5. 2.2-2-4 · Retail transactions less than 10 cents (Repealed)
  6. 2.2-2-5 · Fractions rounded to next additional cent
  7. 2.2-3-1 · Use defined (Repealed)
  8. 2.2-3-2 · Storage defined (Repealed)
  9. 2.2-3-3 · Retail merchant engaged in business in Indiana defined
  10. 2.2-3-4 · Use tax; imposition
  11. 2.2-3-5 · Use tax; motor vehicles
  12. 2.2-3-6 · Use tax; aircraft, watercraft
  13. 2.2-3-7 · Definitions
  14. 2.2-3-8 · Tangible personal property sold for incorporation into real…
  15. 2.2-3-9 · Procedure when tax is not paid on construction material when…
  16. 2.2-3-10 · Procedure when tax paid on construction material when…
  17. 2.2-3-11 · Procedure when construction material not furnished by…
  18. 2.2-3-12 · Contractors
  19. 2.2-3-13 · Tax rate; use tax
  20. 2.2-3-14 · Exemption from use tax
  21. 2.2-3-15 · Liability for tax following nonexempt use after exemption…
  22. 2.2-3-16 · Credits for taxes paid to other states (Repealed)
  23. 2.2-3-17 · Credits; exceptions (Repealed)
  24. 2.2-3-18 · Personal liability
  25. 2.2-3-19 · Collection of use tax
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