Sec. 3. An operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in the project is not exempt from the application of the gross retail or use tax under IC 6-2.5 with respect to such a purchase.
As added by P.L.47-2006, SEC.39. Amended by P.L.205-2013, SEC.162.
Structure Indiana Code
Title 8. Utilities and Transportation
Article 15.5. Public-Private Agreements for Toll Road Projects
Chapter 8. Taxation of Operators
8-15.5-8-1. Property Tax Exemption
8-15.5-8-1.5. Property Tax Exemption; Projects Involving an Adjacent State or Commonwealth