Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-4-25
Definitions
Sec. 25. (a) Contractor. 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. 4, Reg. 6-2.5-4-9(a)(050); filed Dec 1, 1982, 10:35 am: 6 IR 23)
Source: view the official text
Nearby sections (25 sections)
- 2.2-4-13 · Power subsidiary; utilities furnished to industrial…
- 2.2-4-14 · Local exchange telephone service or intrastate message toll…
- 2.2-4-15 · Telephone utilities; installation or removal of equipment…
- 2.2-4-16 · Telephone utilities; utilities furnished to other customers…
- 2.2-4-17 · Public utilities furnishing intrastate telegraph service…
- 2.2-4-18 · Telegraph utilities; installation or removal of equipment…
- 2.2-4-19 · Telegraph utilities; utilities furnished to other utility…
- 2.2-4-20 · Private or proprietary activities or business; state, local…
- 2.2-4-21 · Tangible personal property sold for incorporation into real…
- 2.2-4-22 · Procedure when a tax is not paid on construction material…
- 2.2-4-23 · Procedure when tax paid on construction material when…
- 2.2-4-24 · Procedure when construction material not furnished by…
- 2.2-4-25 · Definitions
- 2.2-4-26 · Contractors
- 2.2-4-27 · Tangible personal property; renting and leasing
- 2.2-4-28 · Tangible personal property; sales by persons engaged in…
- 2.2-4-29 · Motion picture film; rental or leasing; exclusion (Repealed)
- 2.2-4-30 · Cable TV service
- 2.2-4-31 · Cable TV service; exclusion
- 2.2-4-32 · Cable TV companies; purchases
- 2.2-4-33 · Auction sales; sales tax
- 2.2-4-34 · Auction sales; exclusion
- 2.2-4-35 · Auction sales; application of exemption
- 2.2-5-1 · Agricultural production; definitions
- 2.2-5-2 · Sales to farmers; feed