"Retail transaction" and "retail unitary transaction"
Applied in 5 court decisions — leading case Mynsberge v. Department of State Revenue (1999)
Most recently applied in RDM Sales and Service, Inc. v. Indiana Department of State Revenue (June 2016)
As added by Acts 1980, P.L.52, SEC.1
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 or that is described in any other section of IC 6-2.5-4.
(b) "Retail unitary transaction" means a unitary transaction that is also a retail transaction.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.