Introduced House Bill (H)

Authored by

Co-Authored by

DIGEST

Sales and use tax exemption. 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 in 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. Provides that the application must be received by the IEDC before July 1, 2026, to be considered. Establishes standards for a building to qualify. Provides that Sales and use tax exemption. 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 in 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. Provides that the application must be received by the IEDC before July 1, 2026, to be considered. 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. ... View more