Ind. Code § 24-5-12-2
Current through P.L. 171-2024
As used in this chapter, "item" means tangible or intangible property or services. The term includes but is not limited to coupon books for use with a business other than the seller's business and certificates of a type that the purchaser must redeem to obtain the item described in the certificate.
IC 24-5-12-2