Indiana Business Tangible Personal Property Taxes

Technical topics regarding tax preparation.
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Indiana
Sorry for such a localized question, but can't get a definitive answer. Regarding Indiana's business tangible personal property tax annual filing, does the business exclude the acquisition costs all personal property subject to excise tax (vehicles, trailers, etc) when determining whether meets the $20,000 exemption rule? Again, I apologize for such an extremely localized question, but I am desperate and frustrated at this point. Thanks
 

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