Indiana Code — Title 6 (Taxation)
IC 6-2.5-5-23
School building materials
Official textiga.in.govlast amended
Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it for incorporation into a school building which is being constructed by a lessor corporation in accordance with a lease executed under IC 20-47-2 or IC 20-47-3.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-2006, SEC.67.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-2006, SEC.67.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-5-15 · Repealed
- 6-2.5-5-15.5 · Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16 · State or local government acquisitions
- 6-2.5-5-16.5 · Repealed
- 6-2.5-5-17 · Newspapers
- 6-2.5-5-18 · Drugs, medical equipment, supplies, and devices;…
- 6-2.5-5-19 · Drugs, insulin, oxygen, blood, or blood plasma;…
- 6-2.5-5-19.5 · Drugs; insulin; oxygen; blood glucose monitoring supply;
- 6-2.5-5-20 · "Food and food ingredients for human consumption"
- 6-2.5-5-21 · Exemption; sales of food and food ingredients by nonprofit
- 6-2.5-5-21.5 · Repealed
- 6-2.5-5-22 · Exemption; sales of meals; schools; fraternities;…
- 6-2.5-5-23 · School building materials
- 6-2.5-5-24 · Exemption; sales to the United States government;…
- 6-2.5-5-25 · Exemption; nonprofit organizations; uses to carry on its
- 6-2.5-5-26 · Nonprofit organizations; less than $100,000 in sales; sale…
- 6-2.5-5-27 · Exemptions for property and services used for public
- 6-2.5-5-27.5 · Rolling stock
- 6-2.5-5-28 · Repealed
- 6-2.5-5-29 · Manufactured homes; industrialized residential structures
- 6-2.5-5-30 · Environmental quality compliance; manufacturing, mining,
- 6-2.5-5-31 · Free distribution newspaper; related transactions
- 6-2.5-5-33 · Tangible personal property purchased with food stamps
- 6-2.5-5-34 · Sale of lottery tickets; gross retail tax
- 6-2.5-5-35 · Tangible personal property transactions