Sales and use tax is often an afterthought for many production-centric taxpayers, but there are nuances in case law that can lead to material overpayments. Fact is, unless you keep track of case law changes, you could very likely not be taking advantage of exemptions on fixed assets and expense purchasing. https://www.taxmatrix.com/sales-us-tax-recovery-benefits-for-indiana-pharmaceutical-and-manufacturing-companies/