§ 6-2.5-13-1 Sourcing of retail sales, leases, and rentals
§ 6-2.5-13-3 Sourcing of purchases of direct mail

Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 13 - General Sourcing Rules

  • Donee: The recipient of a gift.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Personal property: All property that is not real property.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5