{"data":{"id":"us-in/ic-8-15.5-8-3","jurisdiction":"us-in","citation":"IC 8-15.5-8-3","heading":"Sales tax on purchases by operator","body":"Sec. 3. An operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in the project is not exempt from the application of the gross retail or use tax under IC 6-2.5 with respect to such a purchase.","path":["TITLE 8. UTILITIES AND TRANSPORTATION","ARTICLE 15.5. PUBLIC-PRIVATE AGREEMENTS FOR TOLL ROAD PROJECTS","Chapter 8. Taxation of Operators"],"source_url":"https://iga.in.gov/ic/2026/Title_8.html#8-15.5-8-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-04T20:08:46Z","sha256":"7364e4c1610d0d937e098f0de454bfb98478cf6375d9744c5029585e35d885cf","source_id":"us-in","stale":false,"prev":"us-in/ic-8-15.5-8-2","next":"us-in/ic-8-15.5-9-1"},"notice":"GroundRules: Original legal text. Not legal advice."}