Definitions

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Definitions

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Section
6-2.5-1-1

"Unitary Transaction"

Section
6-2.5-1-2

"Retail Transaction" and "Retail Unitary Transaction"

Section
6-2.5-1-3

"Person"

Section
6-2.5-1-4

"Department"

Section
6-2.5-1-5

"Gross Retail Income"

Section
6-2.5-1-5-b

"Gross Retail Income"

Section
6-2.5-1-6

"Like Kind Exchange"

Section
6-2.5-1-7

Repealed

Section
6-2.5-1-7.5

"Postage Charges"

Section
6-2.5-1-8

"Retail Merchant"

Section
6-2.5-1-9

"Tax Year" or "Taxable Year"

Section
6-2.5-1-10

"Commercial Printing"

Section
6-2.5-1-10.7

"Advertising and Promotional Direct Mail"

Section
6-2.5-1-11

"Alcoholic Beverages"

Section
6-2.5-1-11.3

"Ancillary Services"

Section
6-2.5-1-11.5

"Bundled Transaction"

Section
6-2.5-1-12

"Candy"

Section
6-2.5-1-13

"Computer"

Section
6-2.5-1-14

"Computer Software"

Section
6-2.5-1-14.5

"Computer Software Maintenance Contract"

Section
6-2.5-1-14.7

"Construction Material"

Section
6-2.5-1-14.9

"Contractor"

Section
6-2.5-1-15

"Delivered Electronically"

Section
6-2.5-1-16

"Dietary Supplement"

Section
6-2.5-1-16.2

"Digital Audio Works"

Section
6-2.5-1-16.3

"Digital Audiovisual Works"

Section
6-2.5-1-16.4

"Digital Books"

Section
6-2.5-1-16.5

"Direct Mail"

Section
6-2.5-1-17

"Drug"

Section
6-2.5-1-18

"Durable Medical Equipment"

Section
6-2.5-1-19

"Electronic"

Section
6-2.5-1-19.5

Repealed

Section
6-2.5-1-20

"Food and Food Ingredients"

Section
6-2.5-1-20.1

"Industrial Processing Service"

Section
6-2.5-1-20.2

"Industrial Processor"

Section
6-2.5-1-20.3

"Intrastate Telecommunications Service"

Section
6-2.5-1-21

"Lease" or "Rental"

Section
6-2.5-1-21.5

"Licensed Practitioner"

Section
6-2.5-1-21.7

"Marketplace"

Section
6-2.5-1-21.9

"Marketplace Facilitator"

Section
6-2.5-1-22

"Mobility Enhancing Equipment"

Section
6-2.5-1-22.2

"Other Direct Mail"

Section
6-2.5-1-22.3

"Prepaid Calling Service"

Section
6-2.5-1-22.4

"Prepaid Wireless Calling Service"

Section
6-2.5-1-23

"Prescription"

Section
6-2.5-1-24

"Prewritten Computer Software"

Section
6-2.5-1-25

"Prosthetic Device"

Section
6-2.5-1-26

"Soft Drinks"

Section
6-2.5-1-26.5

"Specified Digital Products"

Section
6-2.5-1-27

"Tangible Personal Property"

Section
6-2.5-1-27.2

"Telecommunications Nonrecurring Charges"

Section
6-2.5-1-27.5

"Telecommunication Services"

Section
6-2.5-1-27.7

"Time and Material Contract"

Section
6-2.5-1-28

"Tobacco"

Section
6-2.5-1-28.5

"Transferred Electronically"

Section
6-2.5-1-29

"Value Added Nonvoice Data Service"