{"data":{"id":"us-in/ic-6-2.5-5-23","jurisdiction":"us-in","citation":"IC 6-2.5-5-23","heading":"School building materials","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-23","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f5091ff3e213275599ae53ba702cb1859f889da394ebd8c82547bcdc415422a3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-22","next":"us-in/ic-6-2.5-5-24"},"notice":"GroundRules: Original legal text. Not legal advice."}