{"data":{"id":"us-in/ic-6-2.5-1-20.2","jurisdiction":"us-in","citation":"IC 6-2.5-1-20.2","heading":"\"Industrial processor\"","body":"Sec. 20.2. \"Industrial processor\" means a person that:\n(1) acquires tangible personal property owned by another person;\n(2) provides industrial processing services, including enameling or plating, on the property; and\n(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.","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#6-2.5-1-20.2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8bb3604f3ea7ea79b34f1d879313bfdb5c8487314a3874c6584eed6eb7dd83d4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-20.1","next":"us-in/ic-6-2.5-1-20.3"},"notice":"GroundRules: Original legal text. Not legal advice."}