Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-4-1
Selling at retail; application
Sec. 1. (a) Where ownership of tangible personal property is transferred for a consideration, it will be considered a transaction of a retail
merchant constituting selling at retail unless the seller is not acting as a "retail merchant".
(b) All elements of consideration are included in gross retail income subject to tax. Elements of consideration include, but are not limited
to:
(1) The price arrived at between purchaser and seller.
(2) Any additional bona fide charges added to or included in such price for preparation, fabrication, alteration, modification, finishing,
completion, delivery, or other services performed in respect to or labor charges for work done with respect to such property prior to
transfer.
(3) No deduction from gross receipts is permitted for services performed or work done on behalf of the seller prior to transfer of such
property at retail.
Amendment history
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-1(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 16)
Source: view the official text
Nearby sections (25 sections)
- 2.2-3-16 · Credits for taxes paid to other states (Repealed)
- 2.2-3-17 · Credits; exceptions (Repealed)
- 2.2-3-18 · Personal liability
- 2.2-3-19 · Collection of use tax
- 2.2-3-20 · Merchandise accepted in Indiana; collection of use tax
- 2.2-3-21 · Merchandise accepted outside Indiana; collection of use tax
- 2.2-3-22 · Motor vehicles; collection of use tax
- 2.2-3-23 · Aircraft, watercraft; collection of use tax
- 2.2-3-24 · Presumption of purchase for use
- 2.2-3-25 · Presumption of purchase for use; burden of proof
- 2.2-3-26 · Collection of use tax; receipt (Repealed)
- 2.2-3-27 · Documentation; use tax (Repealed)
- 2.2-4-1 · Selling at retail; application
- 2.2-4-2 · Selling at retail; services
- 2.2-4-3 · Selling at retail; delivery charges
- 2.2-4-4 · Wholesale sales (Repealed)
- 2.2-4-5 · Wholesale sales; exceptions from retail transactions…
- 2.2-4-6 · Retail transactions; soft water and water conditioning
- 2.2-4-7 · Retail transactions; soft water and water conditioning…
- 2.2-4-8 · Accommodations furnished for less than 30 days
- 2.2-4-9 · Accommodation defined
- 2.2-4-10 · Power subsidiary (Repealed)
- 2.2-4-11 · Power subsidiary; retail transaction
- 2.2-4-12 · Power subsidiary; installation or removal of equipment not…
- 2.2-4-13 · Power subsidiary; utilities furnished to industrial…