Exemption; acquisition for incorporation into product for sale
Sec. 6. Transactions involving tangible personal property are
exempt from the state gross retail tax if the person acquiring the
property acquires it for incorporation as a material part of other
tangible personal property which the purchaser manufactures,
assembles, refines, or processes for sale in his business. This
exemption includes transactions involving acquisitions of tangible
personal property used in commercial printing.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.78-1989,
SEC.6; P.L.192-2002(ss), SEC.52.
Last modified: May 28, 2006