Sec. 15. (a) This section applies to retail transactions occurring after December 31, 2007.
(b) A person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction.
As added by P.L.153-2006, SEC.4.
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