Viewing an earlier, undated versionView current - (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 , that constitutes making a wholesale sale as described in IC 6-2.5-4-2 , or that is described in any other section of IC 6-2.5-4 .
(b) "Retail unitary transaction" means a unitary transaction that is also a retail transaction.
As added by Acts 1980, P.L.52, SEC.1.