Sales to city or town for municipal golf course

Ind. Code § 6-2.5-5-44, under Chapter 5. Exempt Transactions of Retail Merchant.

Ind. Code § 6-2.5-5-44

Sec. 44. Transactions involving tangible personal property are exempt from the state gross retail tax if the property is acquired by a city or town for use in the operation of a municipal golf course. As added by P.L.113-2010, SEC.52.