Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 4. Retail Transactions of Retail Merchant

6-2.5-4-1. Selling at Retail - Sec. 1. (a) A person is a retail merchant making...

6-2.5-4-2. Repealed - As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.246-1985,...

6-2.5-4-3. Water Softening and Conditioning Business - Sec. 3. (a) A person is a retail merchant making...

6-2.5-4-4. Renting or Furnishing Rooms, Lodgings, or Other Accommodations; Facilitator Is Retail Merchant - Sec. 4. (a) A person is a retail merchant making...

6-2.5-4-4.2. Repealed - As added by P.L.181-2016, SEC.20. Repealed by P.L.108-2019, SEC.110.

6-2.5-4-4.5. Repealed - As added by P.L.224-2003, SEC.49. Repealed by P.L.81-2004, SEC.59.

6-2.5-4-5. Power Subsidiaries of Public Utilities - Sec. 5. A power subsidiary or a person engaged as...

6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills - Sec. 6. (a) A person is a retail merchant making...

6-2.5-4-7. Repealed - As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.71-1993,...

6-2.5-4-8. Governmental Entities; Private or Proprietary Activities - Sec. 8. An Indiana governmental entity, agency, instrumentality, or political...

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 - Sec. 9. (a) A person is a retail merchant making...

6-2.5-4-10. Rental or Leasing of Personal Property; Sale of Property Rented or Leased in Course of Business; Exclusion - Sec. 10. (a) A person, other than a public utility,...

6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service - Sec. 11. (a) A person is a retail merchant making...

6-2.5-4-12. Auction Sales; Exceptions - Sec. 12. (a) A person is a retail merchant making...

6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction - Sec. 13. A person is a retail merchant making a...

6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers - Sec. 14. The department of administration and each purchasing agent...

6-2.5-4-15. Bundled Transactions - Sec. 15. (a) This section applies to retail transactions occurring...

6-2.5-4-16. Repealed - As added by P.L.19-2008, SEC.6. Repealed by P.L.1-2009, SEC.174.

6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services - Sec. 16.2. (a) This section applies to transactions occurring after...

6-2.5-4-16.4. Specified Digital Products - Sec. 16.4. (a) As used in this section, "end user"...

6-2.5-4-16.7. Prewritten Computer Software - Sec. 16.7. (a) Except as provided in subsection (b), a...

6-2.5-4-17. Computer Software Maintenance Contracts - Sec. 17. A person is a retail merchant making a...

6-2.5-4-18. Marketplace Facilitator Considered the Retail Merchant of Retail Transactions Facilitated for Sellers on Its Marketplace - Sec. 18. (a) A marketplace facilitator shall be considered the...