§ 6-2.5-4-1 Selling at retail
§ 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
§ 6-2.5-4-5 Power subsidiaries of public utilities
§ 6-2.5-4-6 Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
§ 6-2.5-4-8 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
§ 6-2.5-4-16.2 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

Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 4 - Retail Transactions of Retail Merchant

  • 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
  • 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