{"data":{"id":"us-in/ic-6-2.5-1-14.9","jurisdiction":"us-in","citation":"IC 6-2.5-1-14.9","heading":"\"Contractor\"","body":"Sec. 14.9. \"Contractor\" means any person engaged in converting construction material into real property on behalf of another person. The term includes, but is not limited to, general or prime contractors, subcontractors, and specialty contractors.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-14.9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"247664fda852ab52bd67253f6b339301ed064ee38aace9b058cde6746147f9f1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-14.7","next":"us-in/ic-6-2.5-1-15"},"notice":"GroundRules: Original legal text. Not legal advice."}