IN SB0419

Exempts components of farm drainage systems from Indiana state gross retail tax when purchased by persons occupationally engaged in agricultural production.

Defines "farm drainage system" as a system of drainage tubing, drainage tiles, and related control systems designed to facilitate drainage of agricultural land.

Exempts equipment that is predominantly used to install or repair farm drainage systems from state gross retail tax when acquired by persons occupationally engaged in agricultural production.

Applies to persons who produce food, food ingredients, or commodities for human or animal consumption or for further production.

Effective July 1, 2011.