Indiana Code - Taxation - Title 6, Section 6-2.5-1-1

"Unitary transaction"

Sec. 1. (a) Except as provided in subsection (b), "unitary
transaction" includes all items of personal property and services
which are furnished under a single order or agreement and for which
a total combined charge or price is calculated.
(b) "Unitary transaction" as it applies to the furnishing of public
utility commodities or services means the public utility commodities
and services which are invoiced in a single bill or statement for
payment by the consumer.

As added by Acts 1980, P.L.52, SEC.1.

Last modified: May 28, 2006