Transactions involving the following tangible personal property that is purchased and used by a person that operates a hot mix asphalt plant are exempt from the state gross retail tax:
- (1) Trucks that are used to transport hot mix asphalt from that person's asphalt plant to a job site.
- (2) Pavers that are used to spread that person's hot mix asphalt.
- (3) Plant equipment directly used to directly produce that person's hot mix asphalt.
- (4) Fuel used to operate trucks, pavers, or equipment described in subdivisions (1) through (3).
- (5) Repair parts installed on trucks, pavers, or equipment described in subdivisions (1) through (3).
As added by P.L.212-2018(ss), SEC.18.