Authority: IC 6-1.1-12.1-13; IC 6-1.1-31-1

Affected: IC 6-1.1-12.1-1

Sec. 2.5. "New eligible equipment" means any of the following:

1. (1) New information technology equipment as defined in IC 6-1.1-12.1-1.
2. (2) New logistical distribution equipment as defined in IC 6-1.1-12.1-1.
3. (3) New manufacturing equipment as defined in IC 6-1.1-12.1-1 and section 3 of this rule.
4. (4) New research and development equipment as defined in IC 6-1.1-12.1-1.

(Department of Local Government Finance; 50 IAC 10-1-2.5; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR- 050190636FRA)