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2023 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 4. Retail Transactions of Retail Merchant
- 6-2.5-4-1. Selling at Retail
- 6-2.5-4-2. Repealed
- 6-2.5-4-3. Water Softening and Conditioning Business
- 6-2.5-4-4. Renting or Furnishing Rooms, Lodgings, or Other Accommodations; Facilitator Is Retail Merchant
- 6-2.5-4-4.2. Repealed
- 6-2.5-4-4.5. Repealed
- 6-2.5-4-5. Power Subsidiaries of Public Utilities
- 6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills
- 6-2.5-4-7. Repealed
- 6-2.5-4-8. Governmental Entities; Private or Proprietary Activities
- 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
- 6-2.5-4-10. Rental or Leasing of Personal Property; Sale of Property Rented or Leased in Course of Business; Exclusion
- 6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service
- 6-2.5-4-12. Auction Sales; Exceptions
- 6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction
- 6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers
- 6-2.5-4-15. Bundled Transactions
- 6-2.5-4-16. Repealed
- 6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services
- 6-2.5-4-16.4. Specified Digital Products
- 6-2.5-4-16.7. Prewritten Computer Software
- 6-2.5-4-17. Computer Software Maintenance Contracts
- 6-2.5-4-18. Marketplace Facilitator Considered the Retail Merchant of Retail Transactions Facilitated for Sellers on Its Marketplace
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