{"data":{"id":"us-in/ic-8-15.7-7-2","jurisdiction":"us-in","citation":"IC 8-15.7-7-2","heading":"Sales tax exemption for certain purchases","body":"Sec. 2. 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 a project is entitled to the exemption from gross retail tax and use tax provided under IC 6-2.5-4-9(c) and IC 6-2.5-3-2(c), respectively, with respect to that tangible personal property.","path":["TITLE 8. UTILITIES AND TRANSPORTATION","ARTICLE 15.7. PUBLIC-PRIVATE PARTNERSHIPS","Chapter 7. Taxation of Operators"],"source_url":"https://iga.in.gov/ic/2026/Title_8.html#8-15.7-7-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-04T20:08:46Z","sha256":"f556cac6ec83aaeea4553d0f2766922e27b20dfa83e0a04576465167d2e65bb5","source_id":"us-in","stale":false,"prev":"us-in/ic-8-15.7-7-1","next":"us-in/ic-8-15.7-7-3"},"notice":"GroundRules: Original legal text. Not legal advice."}