From the Indiana Department of Revenue, Letter of Findings No. 09-0196, January 27, 2010. A loader used to transport materials for the taxpayer’s production of ready mix concrete was subject to Indiana use tax because it merely engaged in pre-production activities. The loader transported raw materials into the hopper system at the beginning of the production process and did not have an immediate impact on the materials. As the loader was taxable, tangible personal property purchased to repair and maintain the loader was also taxable.

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