Chapter

Retail Transactions of Retail Merchant

Ind. Code § 6-2.5-4-1— Selling at retail
Ind. Code § 6-2.5-4-2— Repealed
Ind. Code § 6-2.5-4-3— Water softening and conditioning business
Ind. Code § 6-2.5-4-4— Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant
Ind. Code § 6-2.5-4-4.2— Repealed
Ind. Code § 6-2.5-4-4.5— Repealed
Ind. Code § 6-2.5-4-5— Power subsidiaries of public utilities
Ind. Code § 6-2.5-4-6— Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
Ind. Code § 6-2.5-4-7— Repealed
Ind. Code § 6-2.5-4-8— Governmental entities; private or proprietary activities
Ind. Code § 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
Ind. Code § 6-2.5-4-10— Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion
Ind. Code § 6-2.5-4-11— Cable television service; satellite television or radio service
Ind. Code § 6-2.5-4-12— Auction sales; exceptions
Ind. Code § 6-2.5-4-13— Definition of retail merchant making retail transaction
Ind. Code § 6-2.5-4-14— Notice; proposed public vendors; identification of delinquent taxpayers
Ind. Code § 6-2.5-4-15— Bundled transactions
Ind. Code § 6-2.5-4-16— Repealed
Ind. Code § 6-2.5-4-16.2— Aircraft leasing or renting and flight instruction services
Ind. Code § 6-2.5-4-16.4— Specified digital products
Ind. Code § 6-2.5-4-16.7— Prewritten computer software
Ind. Code § 6-2.5-4-17— Computer software maintenance contracts
Ind. Code § 6-2.5-4-18— Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace