Indiana Code - Taxation - Title 6, Section 6-2.5-5-3

Exemption; acquisition for direct use in direct production

Sec. 3. (a) For purposes of this section:
(1) the retreading of tires shall be treated as the processing of
tangible personal property; and
(2) commercial printing shall be treated as the production and
manufacture of tangible personal property.
(b) Transactions involving manufacturing machinery, tools, and
equipment are exempt from the state gross retail tax if the person
acquiring that property acquires it for direct use in the direct

production, manufacture, fabrication, assembly, extraction, mining,
processing, refining, or finishing of other tangible personal property.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.76-1985,
SEC.9; P.L.78-1989, SEC.4; P.L.192-2002(ss), SEC.50.

Last modified: May 28, 2006