Sales Tax on Purchases by Operator

  1. Law
  2. Indiana Code
  3. Utilities and Transportation
  4. Public-Private Agreements for Toll Road Projects
  5. Taxation of Operators
  6. Sales Tax on Purchases by Operator

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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.


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