IC 24-4-5-1.1: "Circulating product"

Sec. 1.1. As used in this chapter, "circulating product" includes:

(1) clean laundered towels;

(2) industrial wiping towels;

(3) sheets, pillowcases, napkins, tablecloths, and linen;

(4) coats, aprons, shirts, and diapers;

(5) garments serviced by linen and towel supply companies;

(6) garments serviced by industrial garment and towel supply companies;

(7) articles of dust control;

(8) toilet devices;

(9) towel dispensing cabinets; and

(10) bags, carts, baskets, or other receptacles used as packages or containers;

loaned or circulated as part of a regular service for the periodic exchange of clean articles for soiled articles.