Water softening and conditioning business

Official textiga.in.govlast amended 1980

Sec. 3.

# (a)

A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water.

# (b)

For purposes of this section, the business of softening and conditioning water includes the exchange of water softening and conditioning tanks in the ordinary course of the business, but does not include the preparatory plumbing and work necessary for the first installation of tanks.
As added by Acts 1980, P.L.52, SEC.1.

Amendment history

As added by Acts 1980, P.L.52, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-2.5-3.5-18 · Bond associated with a permit
6-2.5-3.5-19 · Collection of gasoline use tax
6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
6-2.5-3.5-23 · Consequences for failure to pay and failure to file
6-2.5-3.5-24 · Display of price
6-2.5-3.5-25 · Exempt transactions; refunds; procedures
6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
6-2.5-3.5-27 · Liability for unpaid gasoline use tax
6-2.5-4-1 · Selling at retail
6-2.5-4-2 · Repealed
6-2.5-4-3 · Water softening and conditioning business
6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
6-2.5-4-4.2 · Repealed
6-2.5-4-4.5 · Repealed
6-2.5-4-5 · Power subsidiaries of public utilities
6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
6-2.5-4-7 · Repealed
6-2.5-4-8 · Governmental entities; private or proprietary activities
6-2.5-4-9 · Sale of property to be added to structures or facilities;…
6-2.5-4-10 · Rental or leasing of personal property; sale of property…
6-2.5-4-11 · Cable television service; satellite television or radio…
6-2.5-4-12 · Auction sales; exceptions
6-2.5-4-13 · Definition of retail merchant making retail transaction

Full table of contents →