Indiana Code - Taxation - Title 6, Section 6-2.5-1-2

"Retail transaction" and "retail unitary transaction"

Sec. 2. (a) "Retail transaction" means a transaction of a retail
merchant that constitutes selling at retail as described in IC 6-2.5-4-1,
that constitutes making a wholesale sale as described in IC 6-2.5-4-2,
or that is described in any other section of IC 6-2.5-4.
(b) "Retail unitary transaction" means a unitary transaction that is
also a retail transaction.

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

Last modified: May 28, 2006