IC 6-2.5-1-20.2: "Industrial processor"

Sec. 20.2. "Industrial processor" means a person that:

(1) acquires tangible personal property owned by another person;

(2) provides industrial processing services, including enameling or plating, on the property; and

(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.