Chapter 4 - RETAIL TRANSACTIONS OF RETAIL MERCHANT
- Section 6-2.5-4-1 - Selling at retail
- Section 6-2.5-4-2 - [Repealed]
- Section 6-2.5-4-3 - Water softening and conditioning business
- Section 6-2.5-4-4 - Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant
- Section 6-2.5-4-4.2 - [Repealed]
- Section 6-2.5-4-4.5 - [Repealed]
- Section 6-2.5-4-5 - Power subsidiaries of public utilities
- Section 6-2.5-4-6 - Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
- Section 6-2.5-4-7 - [Repealed]
- Section 6-2.5-4-8 - Governmental entities; private or proprietary activities
- Section 6-2.5-4-9 - Sale of property to be added to structures or facilities; time and material contracts; contractor required to collect sales tax; exemption
- Section 6-2.5-4-10 - Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion
- Section 6-2.5-4-11 - Cable television service; satellite television or radio service
- Section 6-2.5-4-12 - Auction sales; exceptions
- Section 6-2.5-4-13 - Definition of retail merchant making retail transaction
- Section 6-2.5-4-14 - Notice; proposed public vendors; identification of delinquent taxpayers
- Section 6-2.5-4-15 - Bundled transactions
- Section 6-2.5-4-16 - [Repealed]
- Section 6-2.5-4-16.2 - Aircraft leasing or renting and flight instruction services
- Section 6-2.5-4-16.4 - Specified digital products
- Section 6-2.5-4-16.7 - Prewritten computer software
- Section 6-2.5-4-17 - Computer software maintenance contracts
- Section 6-2.5-4-18 - Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace