Public-domain · open source
OpenJurist

Ind. Code § 6-2.5-1-1

"Unitary transaction"

Applied in 1 court decision — leading case Frame Station, Inc. v. Indiana Department of State Revenue (2002)

Most recently applied in Frame Station, Inc. v. Indiana Department of State Revenue (July 2002)

As added by Acts 1980, P.L.52, SEC.1

Sec. 1. (a) Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated.

(b) "Unitary transaction" does not include a transaction that meets one (1) of the exceptions in section 11.5(d) of this chapter.

(c) "Unitary transaction" as it applies to the furnishing of public utility commodities or services means the public utility commodities and services which are invoiced in a single bill or statement for payment by the consumer.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.