Indiana Code Title 36. Local Government § 36-9-30-31

Sec. 31. A solid waste disposal facility leased by a lessor corporation to a unit under this chapter is exempt from all state, county, and other taxes, including all sales and use taxes applicable to tangible personal property incorporated or to be incorporated in the facility.  However, the rental paid to a lessor corporation under the terms of such a lease is subject to all applicable taxes.