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Indiana Code — Title 6 (Taxation)

IC 6-2.5-1-1

"Unitary transaction"

Official textiga.in.govlast amended

Sec.

# 1.

# (a)

Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated.

# (b)

"Unitary transaction" does not include a transaction that meets one (1) of the exceptions in section 11.5(d) of this chapter.

# (c)

"Unitary transaction" as it applies to the furnishing of public utility commodities or services means the public utility commodities and services which are invoiced in a single bill or statement for payment by the consumer.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.

# 2.

Amendment history

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.2.

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