Indiana Code Title 8. Utilities and Transportation § 8-15-3-23

Sec. 23. (a) The exercise of the powers granted by this chapter to the department or the authority must be in all respects for:

(b) Since the operation and maintenance of a tollway by the department or the authority constitutes the performance of essential governmental functions, neither the department nor the authority is required to pay any taxes or assessments upon a tollway or any property acquired or used by the department under this chapter or IC 8-15.7 or upon the income from a tollway.

(c) The operator under a public-private agreement is not required to pay taxes or assessments upon a tollway, any property or property interest acquired by the operator under a public-private agreement, or any possessory interest in the tollway or in property granted or created by the public-private agreement under this chapter or IC 8-15.7.

(d) An operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in:

is entitled to the exemption from gross retail tax and use tax provided under IC 6-2.5-4-9(c) and IC 6-2.5-3-2(c), respectively, with respect to that tangible personal property.