Sec. 10. (a) A person, other than a public utility, is a retail merchant making a retail transaction when the person rents or leases tangible personal property to another person other than for subrent or sublease.
(b) A person is a retail merchant making a retail transaction when the person sells any tangible personal property which has been rented or leased in the regular course of the person's rental or leasing business.
(c) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person rents or leases motion picture film, audio tape, or video tape to another person. However, this exclusion only applies if:
(1) the person who pays to rent or lease the film charges admission to those who view the film; or
(2) the person who pays to rent or lease the film or tape broadcasts the film or tape for home viewing or listening.
(d) The sharing of passenger motor vehicles and trucks through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is a retail transaction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.20; P.L.108-2019, SEC.111.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 4. Retail Transactions of Retail Merchant
6-2.5-4-3. Water Softening and Conditioning Business
6-2.5-4-5. Power Subsidiaries of Public Utilities
6-2.5-4-8. Governmental Entities; Private or Proprietary Activities
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
6-2.5-4-16.2. 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