Indiana Code
Chapter 1. Definitions
6-2.5-1-19.5. Repealed

Indiana Code

Title 6. Taxation

Article 2.5. State Gross Retail and Use Taxes

Chapter 1. Definitions

6-2.5-1-1. "Unitary Transaction"

6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"

6-2.5-1-3. "Person"

6-2.5-1-4. "Department"

6-2.5-1-5. "Gross Retail Income"

6-2.5-1-6. "Like Kind Exchange"

6-2.5-1-7. Repealed

6-2.5-1-7.5. "Postage Charges"

6-2.5-1-8. "Retail Merchant"

6-2.5-1-9. "Tax Year" or "Taxable Year"

6-2.5-1-10. "Commercial Printing"

6-2.5-1-10.7. "Advertising and Promotional Direct Mail"

6-2.5-1-11. "Alcoholic Beverages"

6-2.5-1-11.3. "Ancillary Services"

6-2.5-1-11.5. "Bundled Transaction"

6-2.5-1-12. "Candy"

6-2.5-1-12.5. "Children's Diapers"

6-2.5-1-13. "Computer"

6-2.5-1-14. "Computer Software"

6-2.5-1-14.5. "Computer Software Maintenance Contract"

6-2.5-1-14.7. "Construction Material"

6-2.5-1-14.9. "Contractor"

6-2.5-1-15. "Delivered Electronically"

6-2.5-1-15.7. "Diaper"

6-2.5-1-16. "Dietary Supplement"

6-2.5-1-16.2. "Digital Audio Works"

6-2.5-1-16.3. "Digital Audiovisual Works"

6-2.5-1-16.4. "Digital Books"

6-2.5-1-16.5. "Direct Mail"

6-2.5-1-17. "Drug"

6-2.5-1-18. "Durable Medical Equipment"

6-2.5-1-19. "Electronic"

6-2.5-1-19.5. Repealed

6-2.5-1-20. "Food and Food Ingredients"

6-2.5-1-20.1. "Industrial Processing Service"

6-2.5-1-20.2. "Industrial Processor"

6-2.5-1-20.3. "Intrastate Telecommunications Service"

6-2.5-1-21. "Lease" or "Rental"

6-2.5-1-21.5. "Licensed Practitioner"

6-2.5-1-21.7. "Marketplace"

6-2.5-1-21.9. "Marketplace Facilitator"

6-2.5-1-22. "Mobility Enhancing Equipment"

6-2.5-1-22.2. "Other Direct Mail"

6-2.5-1-22.3. "Prepaid Calling Service"

6-2.5-1-22.4. "Prepaid Wireless Calling Service"

6-2.5-1-22.5. "Power Subsidiary"

6-2.5-1-23. "Prescription"

6-2.5-1-24. "Prewritten Computer Software"

6-2.5-1-25. "Prosthetic Device"

6-2.5-1-25.5. "Public Utility"

6-2.5-1-26. "Soft Drinks"

6-2.5-1-26.5. "Specified Digital Products"

6-2.5-1-27. "Tangible Personal Property"

6-2.5-1-27.2. "Telecommunications Nonrecurring Charges"

6-2.5-1-27.5. "Telecommunication Services"

6-2.5-1-27.7. "Time and Material Contract"

6-2.5-1-28. "Tobacco"

6-2.5-1-28.5. "Transferred Electronically"

6-2.5-1-29. "Value Added Nonvoice Data Service"