Sec. 195.7. (a) “Sale” or “sell”, for purposes of sections 126(b) and 194(c) of this chapter and IC 13-20.5, means a transfer for consideration of title or of the right to use by a:

(1) lease or sales contract, including transactions conducted through sales outlets, catalogs, or the Internet or any other similar electronic means either inside or outside Indiana; and

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Terms Used In Indiana Code 13-11-2-195.7

  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
(2) person that conducts the transaction and controls the delivery of a video display device to a consumer in Indiana.

     (b) The term does not include a manufacturer’s or distributor’s wholesale transaction with a distributor or retailer.

As added by P.L.178-2009, SEC.22. Amended by P.L.37-2012, SEC.11.