Indiana Code - Taxation - Title 6, Section 6-2.5-5-27

Public transportation; acquisitions

Sec. 27. Transactions involving tangible personal property and
services are exempt from the state gross retail tax, if the person
acquiring the property or service directly uses or consumes it in
providing public transportation for persons or property.

As added by Acts 1980, P.L.52, SEC.1.

Last modified: May 28, 2006