Article 2.5 - STATE GROSS RETAIL AND USE TAXES

Chapter 1 - DEFINITIONS (§§ 6-2.5-1-1 — 6-2.5-1-29)
Chapter 2 - STATE GROSS RETAIL TAX (§§ 6-2.5-2-1 — 6-2.5-2-5)
Chapter 3 - USE TAX (§§ 6-2.5-3-0.3 — 6-2.5-3-10)
Chapter 3.5 - COLLECTION OF USE TAX ON GASOLINE (§§ 6-2.5-3.5-1 — 6-2.5-3.5-26)
Chapter 4 - RETAIL TRANSACTIONS OF RETAIL MERCHANT (§§ 6-2.5-4-1 — 6-2.5-4-18)
Chapter 5 - EXEMPT TRANSACTIONS OF RETAIL MERCHANT (§§ 6-2.5-5-0.4 — 6-2.5-5-57)
Chapter 6 - RETURNS, REMITTANCES, AND REFUNDS (§§ 6-2.5-6-0.3 — 6-2.5-6-17)
Chapter 7 - COLLECTION AND REMITTANCE OF STATE GROSS RETAIL TAX ON MOTOR FUEL (§§ 6-2.5-7-1 — 6-2.5-7-15)
Chapter 8 - REGISTRATION (§§ 6-2.5-8-0.3 — 6-2.5-8-12)
Chapter 9 - ENFORCEMENT AND PENALTIES (§§ 6-2.5-9-1 — 6-2.5-9-11)
Chapter 10 - MISCELLANEOUS (§§ 6-2.5-10-1 — 6-2.5-10-6)
Chapter 11 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 6-2.5-11-1 — 6-2.5-11-12)
Chapter 12 - TAXING SITUS OF NONMOBILE TELECOMMUNICATIONS SERVICE (§§ 6-2.5-12-1 — 6-2.5-12-16)
Chapter 13 - GENERAL SOURCING RULES (§§ 6-2.5-13-1 — 6-2.5-13-3)
Chapter 14 - AMNESTY PROGRAM FOR UNPAID USE TAX ON CLAIMED RACE HORSES (§§ 6-2.5-14-1 — 6-2.5-14-6)
Chapter 15 - GROSS RETAIL AND USE TAX EXEMPTION FOR DATA CENTER EQUIPMENT (§§ 6-2.5-15-1 — 6-2.5-15-20)