Indiana Code Title 6. Taxation § 6-2.5-4-1

(1) acquires tangible personal property for the purpose of resale;  and

(2) transfers that property to another person for consideration.

(1) the property is transferred in the same form as when it was acquired;

(2) the property is transferred alone or in conjunction with other property or services;  or

(3) the property is transferred conditionally or otherwise.

(1) acquires tangible personal property owned by another person;

(2) provides industrial processing or servicing, 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.