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Indiana Code

Chapter 4

IC 6-2.5-4

Retail Transactions of Retail Merchant

1Selling at retail 2Repealed 3Water softening and conditioning business 4Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant 4.2Repealed 4.5Repealed 5Power subsidiaries of public utilities 6Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills 7Repealed 8Governmental entities; private or proprietary activities 9Sale of property to be added to structures or facilities; time and material contracts; contractor required to collect sales tax; exemption 10Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion 11Cable television service; satellite television or radio service 12Auction sales; exceptions 13Definition of retail merchant making retail transaction 14Notice; proposed public vendors; identification of delinquent taxpayers 15Bundled transactions 16Repealed 16.2Aircraft leasing or renting and flight instruction services 16.4Specified digital products 16.7Prewritten computer software 17Computer software maintenance contracts 18Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace