Collections
Indiana Code
Title 6
2.5
Chapter 1
IC 6-2.5-1
Definitions
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1
"Unitary transaction"
2
"Retail transaction" and "retail unitary transaction"
3
"Person"
4
"Department"
5
"Gross retail income"
5-a
"Gross retail income"
Repealed
6
"Like kind exchange"
7
Repealed
7.5
"Postage charges"
8
"Retail merchant"
9
"Tax year" or "taxable year"
10
"Commercial printing"
10.7
"Advertising and promotional direct mail"
11
"Alcoholic beverages"
11.3
"Ancillary services"
11.5
"Bundled transaction"
12
"Candy"
12.5
"Children's diapers"
13
"Computer"
14
"Computer software"
14.5
"Computer software maintenance contract"
14.7
"Construction material"
14.9
"Contractor"
15
"Delivered electronically"
15.7
"Diaper"
16
"Dietary supplement"
16.2
"Digital audio works"
16.3
"Digital audiovisual works"
16.4
"Digital books"
16.5
"Direct mail"
17
"Drug"
18
"Durable medical equipment"
19
"Electronic"
19.5
Repealed
20
"Food and food ingredients"
20.1
"Industrial processing service"
20.2
"Industrial processor"
20.3
"Intrastate telecommunications service"
21
"Lease" or "rental"
21.5
"Licensed practitioner"
21.7
"Marketplace"
21.9
"Marketplace facilitator"
22
"Mobility enhancing equipment"
22.2
"Other direct mail"
22.3
"Prepaid calling service"
22.4
"Prepaid wireless calling service"
22.5
"Power subsidiary"
23
"Prescription"
24
"Prewritten computer software"
25
"Prosthetic device"
25.5
"Public utility"
26
"Soft drinks"
26.5
"Specified digital products"
27
"Tangible personal property"
27.2
"Telecommunications nonrecurring charges"
27.5
"Telecommunication services"
27.7
"Time and material contract"
28
"Tobacco"
28.5
"Transferred electronically"
29
"Value added nonvoice data service"
5-b
"Gross retail income"
Repealed