Drainage water management system

Official textiga.in.govlast amended 2017

Sec. 48.

# (a)

As used in this section, "drainage water management system" means a subsurface system of drainage tubing, drainage tiles, water flowgates, control valves, and related control systems designed to facilitate controlled water drainage from agricultural land used for crop production.

# (b)

A transaction involving a component of a drainage water management system intended for use as described in subsection (a) is exempt from the state gross retail tax if the person acquiring the component is engaged in the business of agriculture.
As added by P.L.239-2017, SEC.10.

Amendment history

As added by P.L.239-2017, SEC.10.

Source: view the official text

Nearby sections (25 sections)

6-3.1-15-12 · (as in effect on January 1, 2012).
6-2.5-5-38.2 · Vehicle lease transactions
6-2.5-5-39 · Cargo trailers and recreational vehicles registered for use
6-2.5-5-40 · Research and development property
6-2.5-5-41 · Repealed
6-2.5-5-42 · Aircraft titled, registered, or based outside Indiana
6-2.5-5-43 · Type II gambling games
6-2.5-5-44 · Sales to city or town for municipal golf course
6-2.5-5-45 · Gross retail and use tax exemption; cigarette and tobacco…
6-2.5-5-45.8 · Recycling and recycling materials
6-2.5-5-46 · Aircraft repair and maintenance
6-2.5-5-47 · Coins, bullion, and legal tender
6-2.5-5-48 · Drainage water management system
6-2.5-5-49 · Aviation fuel
6-2.5-5-49.5 · Expired
6-2.5-5-50 · Required product labels
6-2.5-5-51 · Special fuel
6-2.5-5-52 · Hot mix asphalt plant equipment; trucks; pavers
6-2.5-5-53 · Special rule for renting or furnishing rooms, lodging, or…
6-2.5-5-54 · Special rule for sharing of a passenger motor vehicle for…
6-2.5-5-55 · "Public safety equipment and materials"; exemption
6-2.5-5-56 · Transportation facility
6-2.5-5-57 · Children's diapers
6-2.5-5-58 · Agricultural commodities
6-2.5-6-0.3 · Effect of multiple amendments to section 9 of this chapter

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