Indiana: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While Indiana's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Indiana. To learn more, see a full list of taxable and tax-exempt items in Indiana.
General Pollution Control Equipment
TAXABLE
In the state of Indiana, exemptions apply to any sort of tangible personal property acquired by a person who is engaged in the business of manufacturing, processing, refining, mining, or agriculture if the property constitutes, is incorporated into, or is consumed in the operation of a device, facility, or structure predominantly used and acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards.
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