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Indiana Code — Title 6 (Taxation)

IC 6-2.5-5-30

Environmental quality compliance; manufacturing, mining,

Official textiga.in.govlast amended

agriculture, or recycling
Sec. 30. (a) Sales of tangible personal property are exempt from the state gross retail tax if:

# (1)

the property constitutes, is incorporated into, or is consumed in the operation of, a

device, facility, or structure predominantly used and acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards; and

# (2)

the person acquiring the property is engaged in the business of manufacturing, processing, refining, mining, recycling (as defined in section 45.8 of this chapter), or agriculture.

(b) The portion of the sales price of tangible personal property which is exempt from state gross retail and use taxes under this section equals the product of:

(1) the total sales price; multiplied by

(2) one hundred percent (100%).
As added by Acts 1980, P.L.53, SEC.2. Amended by P.L.28-1997, SEC.9; P.L.42-2011,
SEC.13; P.L.137-2012, SEC.49.

Amendment history

As added by Acts 1980, P.L.53, SEC.2. Amended by P.L.28-1997, SEC.9; P.L.42-2011, SEC.13; P.L.137-2012, SEC.49.

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Nearby sections (25 sections)
  1. 6-2.5-5-20 · "Food and food ingredients for human consumption"
  2. 6-2.5-5-21 · Exemption; sales of food and food ingredients by nonprofit
  3. 6-2.5-5-21.5 · Repealed
  4. 6-2.5-5-22 · Exemption; sales of meals; schools; fraternities;…
  5. 6-2.5-5-23 · School building materials
  6. 6-2.5-5-24 · Exemption; sales to the United States government;…
  7. 6-2.5-5-25 · Exemption; nonprofit organizations; uses to carry on its
  8. 6-2.5-5-26 · Nonprofit organizations; less than $100,000 in sales; sale…
  9. 6-2.5-5-27 · Exemptions for property and services used for public
  10. 6-2.5-5-27.5 · Rolling stock
  11. 6-2.5-5-28 · Repealed
  12. 6-2.5-5-29 · Manufactured homes; industrialized residential structures
  13. 6-2.5-5-30 · Environmental quality compliance; manufacturing, mining,
  14. 6-2.5-5-31 · Free distribution newspaper; related transactions
  15. 6-2.5-5-33 · Tangible personal property purchased with food stamps
  16. 6-2.5-5-34 · Sale of lottery tickets; gross retail tax
  17. 6-2.5-5-35 · Tangible personal property transactions
  18. 6-2.5-5-36 · Commercial printing contracts
  19. 6-2.5-5-37 · Professional motor racing vehicle parts exemption;…
  20. 6-2.5-5-38 · Repealed
  21. 6-2.5-5-38.1 · Qualified computer equipment sales
  22. 6-3.1-15-10 · (as in effect on January 1, 2012).
  23. 6-3.1-15-12 · (as in effect on January 1, 2012).
  24. 6-2.5-5-38.2 · Vehicle lease transactions
  25. 6-2.5-5-39 · Cargo trailers and recreational vehicles registered for use
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