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Indiana Code — Title 6 (Taxation)

IC 6-2.5-5-52

Hot mix asphalt plant equipment; trucks; pavers

Official textiga.in.govlast amended

Sec. 52. Transactions involving the following tangible personal property that is purchased and used by a person that operates a hot mix asphalt plant are exempt from the state gross retail tax:

# (1)

Trucks that are used to transport hot mix asphalt from that person's asphalt plant to a job site.

# (2)

Pavers that are used to spread that person's hot mix asphalt.

# (3)

Plant equipment directly used to directly produce that person's hot mix asphalt.

# (4)

Fuel used to operate trucks, pavers, or equipment described in subdivisions (1) through (3).

# (5)

Repair parts installed on trucks, pavers, or equipment described in subdivisions (1) through (3).
As added by P.L.212-2018(ss), SEC.18.

Amendment history

As added by P.L.212-2018(ss), SEC.18.

Source: view the official text

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