Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-2
"Retail transaction" and "retail unitary transaction"
Official textiga.in.govlast amended
Sec. 2.
# (a)
"Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 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. Amended by P.L.137-2022, SEC.13.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2022, SEC.13.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-52-6 · Establishment of deferral program by county ordinance
- 6-1.1-52-7 · Application for property tax deferral; limitation on…
- 6-1.1-52-8 · Procedures for property tax deferral; loan application and
- 6-1.1-52-9 · Approval; requirement to enter into a deferral agreement;
- 6-1.1-52-10 · Deferral termination event; surviving spouse
- 6-1.1-52-11 · Payment before the delayed due date; deferred property…
- 6-1.1-52-12 · Apportionment and distribution upon payment of deferred
- 6-1.1-52-13 · Determination of deferral termination event by the county
- 6-1.1-52-14 · Notice of determination of deferral termination event
- 6-1.1-52-15 · Recording requirements
- 6-2 · ARTICLE 2. REPEALED
- 6-2.5-1-1 · "Unitary transaction"
- 6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
- 6-2.5-1-3 · "Person"
- 6-2.5-1-4 · "Department"
- 6-2.5-1-5 · "Gross retail income"
- 6-2.5-1-6 · "Like kind exchange"
- 6-2.5-1-7 · Repealed
- 6-2.5-1-7.5 · "Postage charges"
- 6-2.5-1-8 · "Retail merchant"
- 6-2.5-1-9 · "Tax year" or "taxable year"
- 6-2.5-1-10 · "Commercial printing"
- 6-2.5-1-10.7 · "Advertising and promotional direct mail"
- 6-2.5-1-11 · "Alcoholic beverages"
- 6-2.5-1-11.3 · "Ancillary services"