{"data":{"id":"us-in/ic-6-2.5-5-46","jurisdiction":"us-in","citation":"IC 6-2.5-5-46","heading":"Aircraft repair and maintenance","body":"Sec. 46. (a) Transactions involving tangible personal property (including materials, parts, equipment, and engines) are exempt from the state gross retail tax, if the property is:\n(1) used;\n(2) consumed; or\n(3) installed;\nin furtherance of, or in, the repair, maintenance, refurbishment, remodeling, or remanufacturing of an aircraft or an avionics system of an aircraft.\n(b) The exemption provided by this section applies to a transaction only if:\n(1) the retail merchant, at the time of the transaction, possesses a valid repair station certificate issued by the Federal Aviation Administration under 14 CFR 145 et seq. or other applicable law or regulation; or\n(2) the:\n(A) retail merchant has leased a facility at a public use airport for the maintenance of aircraft and meets the public use airport owner's minimum standards for an aircraft maintenance facility; and\n(B) work is performed by a mechanic who is certified by the Federal Aviation Administration.\n(c) The owner of a public use airport shall annually provide to the department the names of retail merchants that have a lease with the public use airport and that perform aircraft maintenance at the public use airport.","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#6-2.5-5-46","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7b67fec5d7741493aba4ed4075361b2b1ee58902f6415815ad42f93234e89e98","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-45.8","next":"us-in/ic-6-2.5-5-47"},"notice":"GroundRules: Original legal text. Not legal advice."}