Indiana Code - Taxation - Title 6, Section 6-3-1-24

"Sales" defined

Sec. 24. The term "sales" means all gross receipts of the taxpayer
not allocated under IC 6-3-2-2(g) through IC 6-3-2-2(k), other than
compensation (as defined in section 23 of this chapter).
(Formerly: Acts 1963(ss), c.32, s.124; Acts 1965, c.233, s.11.) As
amended by P.L.2-1988, SEC.7.

Last modified: May 28, 2006