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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 2.5. State Gross Re...
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  10. Chapter 4. Retail Transactions of Retail Merchant


Chapter 4. Retail Transactions of Retail Merchant


  • 6-2.5-4-1. Selling at retail
  • 6-2.5-4-2. Wholesale sales; nonretail transactions
  • 6-2.5-4-3. Water softening and conditioning business
  • 6-2.5-4-4. Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant
  • 6-2.5-4-4.2. Repealed
  • 6-2.5-4-4.5. Repealed
  • 6-2.5-4-5. Power subsidiaries of public utilities
  • 6-2.5-4-6. Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
  • 6-2.5-4-7. Repealed
  • 6-2.5-4-8. Governmental entities; private or proprietary activities
  • 6-2.5-4-9. Sale of property to be added to structures or facilities; time and material contracts; contractor required to collect sales tax; exemption
  • 6-2.5-4-10. Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion
  • 6-2.5-4-11. Cable television service; satellite television or radio service
  • 6-2.5-4-12. Auction sales; exceptions
  • 6-2.5-4-13. Definition of retail merchant making retail transaction
  • 6-2.5-4-14. Notice; proposed public vendors; identification of delinquent taxpayers
  • 6-2.5-4-15. Bundled transactions
  • 6-2.5-4-16. Repealed
  • 6-2.5-4-16.2. Aircraft leasing or renting and flight instruction services
  • 6-2.5-4-16.4. Specified digital products
  • 6-2.5-4-16.7. Prewritten computer software
  • 6-2.5-4-17. Computer software maintenance contracts
  • 6-2.5-4-18. Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace
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