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.

As added by P.L.47-2006, SEC.40. Amended by P.L.181-2016, SEC.36.