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2021 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 1. Definitions
- 6-2.5-1-1. "Unitary Transaction"
- 6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"
- 6-2.5-1-3. "Person"
- 6-2.5-1-4. "Department"
- 6-2.5-1-5. "Gross Retail Income"
- 6-2.5-1-5-b. "Gross Retail Income"
- 6-2.5-1-6. "Like Kind Exchange"
- 6-2.5-1-7. Repealed
- 6-2.5-1-7.5. "Postage Charges"
- 6-2.5-1-8. "Retail Merchant"
- 6-2.5-1-9. "Tax Year" or "Taxable Year"
- 6-2.5-1-10. "Commercial Printing"
- 6-2.5-1-10.7. "Advertising and Promotional Direct Mail"
- 6-2.5-1-11. "Alcoholic Beverages"
- 6-2.5-1-11.3. "Ancillary Services"
- 6-2.5-1-11.5. "Bundled Transaction"
- 6-2.5-1-12. "Candy"
- 6-2.5-1-13. "Computer"
- 6-2.5-1-14. "Computer Software"
- 6-2.5-1-14.5. "Computer Software Maintenance Contract"
- 6-2.5-1-14.7. "Construction Material"
- 6-2.5-1-14.9. "Contractor"
- 6-2.5-1-15. "Delivered Electronically"
- 6-2.5-1-16. "Dietary Supplement"
- 6-2.5-1-16.2. "Digital Audio Works"
- 6-2.5-1-16.3. "Digital Audiovisual Works"
- 6-2.5-1-16.4. "Digital Books"
- 6-2.5-1-16.5. "Direct Mail"
- 6-2.5-1-17. "Drug"
- 6-2.5-1-18. "Durable Medical Equipment"
- 6-2.5-1-19. "Electronic"
- 6-2.5-1-19.5. Repealed
- 6-2.5-1-20. "Food and Food Ingredients"
- 6-2.5-1-20.1. "Industrial Processing Service"
- 6-2.5-1-20.2. "Industrial Processor"
- 6-2.5-1-20.3. "Intrastate Telecommunications Service"
- 6-2.5-1-21. "Lease" or "Rental"
- 6-2.5-1-21.5. "Licensed Practitioner"
- 6-2.5-1-21.7. "Marketplace"
- 6-2.5-1-21.9. "Marketplace Facilitator"
- 6-2.5-1-22. "Mobility Enhancing Equipment"
- 6-2.5-1-22.2. "Other Direct Mail"
- 6-2.5-1-22.3. "Prepaid Calling Service"
- 6-2.5-1-22.4. "Prepaid Wireless Calling Service"
- 6-2.5-1-23. "Prescription"
- 6-2.5-1-24. "Prewritten Computer Software"
- 6-2.5-1-25. "Prosthetic Device"
- 6-2.5-1-26. "Soft Drinks"
- 6-2.5-1-26.5. "Specified Digital Products"
- 6-2.5-1-27. "Tangible Personal Property"
- 6-2.5-1-27.2. "Telecommunications Nonrecurring Charges"
- 6-2.5-1-27.5. "Telecommunication Services"
- 6-2.5-1-27.7. "Time and Material Contract"
- 6-2.5-1-28. "Tobacco"
- 6-2.5-1-28.5. "Transferred Electronically"
- 6-2.5-1-29. "Value Added Nonvoice Data Service"
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