Indiana Code - Taxation - Title 6, Section 6-2.5-10-5

Collection of NAICS codes

Sec. 5. (a) As used in this section, "NAICS code" refers to the
code used to classify a particular industry in the current edition of the
North American Industry Classification System Manual - United
States, published by the National Technical Information Service of
the United States Department of Commerce.
(b) The department shall collect and maintain for all retail
merchants information concerning the NAICS codes of the
merchants.

As added by P.L.19-2004, SEC.1.

Last modified: May 28, 2006