45 IAC 2.2-5-47 School building materials

Sec. 47. The state gross retail tax shall not apply to sales of tangible personal property incorporated or to be incorporated in a school building or school buildings being constructed by a lessor corporation in accordance with a lease executed under IC 21-5-11 [IC 21-5 was repealed by P.L.2-2006, SECTION 199, effective July 1, 2006. See IC 20-47-2.] (School Building Leasing) or IC 21-5-12 [IC 21-5 was repealed by P.L.2-2006, SECTION 199, effective July 1, 2006. See IC 20-47-3.] (School Corps. Authorized to Lease School Buildings).