Indiana Code Title 6. Taxation § 6-2.5-5-48

Sec. 48. (a) As used in this section, “drainage water management system” means a subsurface system of drainage tubing, drainage tiles, water flowgates, control valves, and related control systems designed to facilitate controlled water drainage from agricultural land used for crop production.

(b) A transaction involving a component of a drainage water management system intended for use as described in subsection (a) is exempt from the state gross retail tax if the person acquiring the component is engaged in the business of agriculture.