Indiana Code
Chapter 1. Definitions
6-2.5-1-3. "Person"

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.8-1993, SEC.82.

Structure 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 Repealed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 Repealed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"