Indiana Code Title 6. Taxation § 6-2.5-5-55

Sec. 55. (a) As used in this section, “public safety equipment and materials” means equipment and materials used at the site of a public works project or projects that directly contribute to the safety of the general public or workers of the public works project or serve to inform them of the associated dangers.  The term includes:

The term does not include hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors.

(b) Transactions involving public safety equipment and materials are exempt from the state gross retail tax if the equipment or material is predominately used by the purchaser to protect the general public and workers during the purchaser's performance of public works construction or maintenance.  However, transactions involving hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors are not exempt from the state gross retail tax under this section.