{"data":{"id":"us-in/ic-6-2.5-5-56","jurisdiction":"us-in","citation":"IC 6-2.5-5-56","heading":"Transportation facility","body":"Sec. 56. (a) 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 transportation facility (as defined in IC 5-23-2-17) under a:\n(1) public-private agreement executed in accordance with IC 5-23-8-1(a); or\n(2) development agreement executed in accordance with IC 5-23-8-1(b).\n(b) The exemption described in subsection (a) shall not apply to the extent that the applicable public-private agreement or development agreement is entered into before January 1, 2023.","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#6-2.5-5-56","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c3f953dfd9a364adb8bfac034951a6aada9618b93523b8784f19830274198444","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-55","next":"us-in/ic-6-2.5-5-57"},"notice":"GroundRules: Original legal text. Not legal advice."}