Indiana has issued a revenue ruling stating that equipment used in a climate-controlled clean room qualified for the state’s manufacturing exemption. News & Tips Indiana Enacts Changes to Tax Exemption for Sales by Nonprofit Organizations Indiana has enacted legislation that makes changes to the ...
The state provides a sales tax exemption for manufacturing machinery, tools, and equipment if the property is acquired for direct use in the direct production or manufacturing of other tangible personal property. “Direct use in the production process” begins at the point o...