Section 6-2.5-1-20.2 - "Industrial processor" "Industrial processor" means a person that:
(1) acquires tangible personal property owned by another person;(2) provides industrial processing services, including enameling or plating, on the property; and(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.Added by P.L. 239-2017,SEC. 2, eff. 7/1/2017.