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Indiana · Snapshot 2026

IC 6-2.5-5-23: School building materials

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 5. Exempt Transactions of Retail Merchant

Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it for incorporation into a school building which is being constructed by a lessor corporation in accordance with a lease executed under IC 20-47-2 or IC 20-47-3.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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