Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-20.2
"Industrial processor"
Official textiga.in.govlast amended
Sec. 20.2. "Industrial processor" means a person that:
# (1)
acquires tangible personal property owned by another person;
# (2)
provides industrial processing services, including enameling or plating, on the property; and
# (3)
transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.
As added by P.L.239-2017, SEC.2.
Amendment history
As added by P.L.239-2017, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-1-15.7 · "Diaper"
- 6-2.5-1-16 · "Dietary supplement"
- 6-2.5-1-16.2 · "Digital audio works"
- 6-2.5-1-16.3 · "Digital audiovisual works"
- 6-2.5-1-16.4 · "Digital books"
- 6-2.5-1-16.5 · "Direct mail"
- 6-2.5-1-17 · "Drug"
- 6-2.5-1-18 · "Durable medical equipment"
- 6-2.5-1-19 · "Electronic"
- 6-2.5-1-19.5 · Repealed
- 6-2.5-1-20 · "Food and food ingredients"
- 6-2.5-1-20.1 · "Industrial processing service"
- 6-2.5-1-20.2 · "Industrial processor"
- 6-2.5-1-20.3 · "Intrastate telecommunications service"
- 6-2.5-1-21 · "Lease" or "rental"
- 6-2.5-1-21.5 · "Licensed practitioner"
- 6-2.5-1-21.7 · "Marketplace"
- 6-2.5-1-21.9 · "Marketplace facilitator"
- 6-2.5-1-22 · "Mobility enhancing equipment"
- 6-2.5-1-22.2 · "Other direct mail"
- 6-2.5-1-22.3 · "Prepaid calling service"
- 6-2.5-1-22.4 · "Prepaid wireless calling service"
- 6-2.5-1-22.5 · "Power subsidiary"
- 6-2.5-1-23 · "Prescription"
- 6-2.5-1-24 · "Prewritten computer software"