{"data":{"id":"us-in/ic-6-2.5-5-7","jurisdiction":"us-in","citation":"IC 6-2.5-5-7","heading":"Materials used in construction business, public street, or utility service","body":"Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if:\n(1) the person acquiring the property is in the construction business;\n(2) the person acquiring the property acquires it for incorporation as a material or integral part of a public street or of a public water, sewage, or other utility service;\n(3) the public street or public utility service into which the property is to be incorporated is required under a subdivision plat, approved and accepted by the appropriate Indiana political subdivision; and\n(4) the public street or public utility is to be publicly maintained after its completion.","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#6-2.5-5-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7514ae569a565247a6dbe6ae6c6c755218c8188c11e3b5138d91e48e0296c4b3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-6","next":"us-in/ic-6-2.5-5-8"},"notice":"GroundRules: Original legal text. Not legal advice."}