Section 50IAC10-1-4. “Other tangible personal property” or “tangible personal property” defined

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(a) “Other tangible personal property” or “tangible personal property” means goods or items of personal property that are the end product of the production process. A processed end product must be substantially different from the component materials used.

(b) Tangible personal property includes energy, if that energy results from the conversion of a solid waste or a hazardous waste. (Department of Local Government Finance; 50 IAC 10-1-4; filed Feb 8, 1996, 5:30 p.m.: 19 IR 1295)

                    
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