Indiana Code
Chapter 4. Retail Transactions of Retail Merchant
6-2.5-4-3. Water Softening and Conditioning Business

Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water.
(b) For purposes of this section, the business of softening and conditioning water includes the exchange of water softening and conditioning tanks in the ordinary course of the business, but does not include the preparatory plumbing and work necessary for the first installation of tanks.
As added by Acts 1980, P.L.52, SEC.1.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 2.5. State Gross Retail and Use Taxes

Chapter 4. Retail Transactions of Retail Merchant

6-2.5-4-1. Selling at Retail

6-2.5-4-2. Repealed

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 Repealed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 Repealed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 Repealed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 Repealed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