Sec. 20.1. "Industrial processing service" means an activity performed on behalf of a manufacturer that would rise to the level of manufacturing or production if the activity were performed by the manufacturer as part of the manufacturer's integrated production process.
As added by P.L.239-2017, SEC.1.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-1-1. "Unitary Transaction"
6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"
6-2.5-1-5. "Gross Retail Income"
6-2.5-1-6. "Like Kind Exchange"
6-2.5-1-7.5. "Postage Charges"
6-2.5-1-9. "Tax Year" or "Taxable Year"
6-2.5-1-10. "Commercial Printing"
6-2.5-1-10.7. "Advertising and Promotional Direct Mail"
6-2.5-1-11. "Alcoholic Beverages"
6-2.5-1-11.3. "Ancillary Services"
6-2.5-1-11.5. "Bundled Transaction"
6-2.5-1-12.5. "Children's Diapers"
6-2.5-1-14. "Computer Software"
6-2.5-1-14.5. "Computer Software Maintenance Contract"
6-2.5-1-14.7. "Construction Material"
6-2.5-1-15. "Delivered Electronically"
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"
6-2.5-1-18. "Durable Medical Equipment"
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"
6-2.5-1-21.9. "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"
6-2.5-1-24. "Prewritten Computer Software"
6-2.5-1-25. "Prosthetic Device"
6-2.5-1-25.5. "Public Utility"
6-2.5-1-26.5. "Specified Digital Products"
6-2.5-1-27. "Tangible Personal Property"
6-2.5-1-27.2. "Telecommunications Nonrecurring Charges"
6-2.5-1-27.5. "Telecommunication Services"
6-2.5-1-27.7. "Time and Material Contract"