Sales and use tax exemption.

Authors: Representative William Friend

Co-authors: Representative Matthew Ubelhor, Representative Alan Morrison


Provides for a sales and use tax exemption that applies to construction materials used in the construction and final build out of a building that will be located on a former military base within Indiana. Establishes a process for a redevelopment commission or military base reuse authority to apply to the Indiana economic development corporation (IEDC) for approval of the building to be constructed and the granting of the exemption. Establishes standards for a building to qualify. Provides that the IEDC has discretion in determining whether to approve an exemption application and the items that will be covered by the exemption.