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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 2.5. State Gross Re...
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Chapter 1. Definitions
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"
6-2.5-1-6. "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 Repealed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 Repealed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"