Indiana Code § 8-15.7-7-2

Sales tax exemption for certain purchases
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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.

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