Sale of property to be added to structures or facilities; exemption
Sec. 9. (a) A person is a retail merchant making a retail
transaction when the person sells tangible personal property which:
(1) is to be added to a structure or facility by the purchaser; and
(2) after its addition to the structure or facility, would become
a part of the real estate on which the structure or facility is
located.
(b) Notwithstanding subsection (a), a transaction described in
subsection (a) is not a retail transaction, if the ultimate purchaser or
recipient of the property to be added to the structure or facility would
be exempt from the state gross retail and use taxes if that purchaser
or recipient had directly purchased the property from the supplier for
addition to the structure or facility.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006