GroundRules
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- IC 6-2.5-1-18 · "Durable medical equipment"
- IC 6-2.5-1-19 · "Electronic"
- IC 6-2.5-1-19.5 · Repealed
- IC 6-2.5-1-20 · "Food and food ingredients"
- IC 6-2.5-1-20.1 · "Industrial processing service"
- IC 6-2.5-1-20.2 · "Industrial processor"
- IC 6-2.5-1-20.3 · "Intrastate telecommunications service"
- IC 6-2.5-1-21 · "Lease" or "rental"
- IC 6-2.5-1-21.5 · "Licensed practitioner"
- IC 6-2.5-1-21.7 · "Marketplace"
- IC 6-2.5-1-21.9 · "Marketplace facilitator"
- IC 6-2.5-1-22 · "Mobility enhancing equipment"
- IC 6-2.5-1-22.2 · "Other direct mail"
- IC 6-2.5-1-22.3 · "Prepaid calling service"
- IC 6-2.5-1-22.4 · "Prepaid wireless calling service"
- IC 6-2.5-1-22.5 · "Power subsidiary"
- IC 6-2.5-1-23 · "Prescription"
- IC 6-2.5-1-24 · "Prewritten computer software"
- IC 6-2.5-1-25 · "Prosthetic device"
- IC 6-2.5-1-25.5 · "Public utility"
- IC 6-2.5-1-26 · "Soft drinks"
- IC 6-2.5-1-26.5 · "Specified digital products"
- IC 6-2.5-1-27 · "Tangible personal property"
- IC 6-2.5-1-27.2 · "Telecommunications nonrecurring charges"
- IC 6-2.5-1-27.5 · "Telecommunication services"
- IC 6-2.5-1-27.7 · "Time and material contract"
- IC 6-2.5-1-28 · "Tobacco"
- IC 6-2.5-1-28.5 · "Transferred electronically"
- IC 6-2.5-1-29 · "Value added nonvoice data service"
- IC 6-2.5-2-1 · Imposition; liability; payment; collection
- IC 6-2.5-2-2 · Tax rate; rounding rules
- IC 6-2.5-2-3 · Tax rate on certain motor vehicle purchases
- IC 6-2.5-2-4 · Expired
- IC 6-2.5-2-5 · Cargo trailers and recreational vehicles
- IC 6-2.5-3-0.3 · Intent of general assembly in construction of amendments to section 1 of this chapter
- IC 6-2.5-3-1 · Definitions
- IC 6-2.5-3-2 · Imposition of use tax; contractor's conversion of construction material into real property
- IC 6-2.5-3-3 · Rates; certain transactions defined
- IC 6-2.5-3-4 · Exemptions
- IC 6-2.5-3-5 · Credit for payment of other taxes
- IC 6-2.5-3-6 · Liability; payment; collection; computation
- IC 6-2.5-3-7 · Presumption of taxability; exemption certificate; verification for property used or consumed in providing public transportation
- IC 6-2.5-3-7.5 · Property used or consumed in providing public transportation; retail merchant entitled under certain circumstances to presume use for exempt purpose or that purchaser will determine taxability; retail merchant not liable for failure to collect tax under certain circumstances
- IC 6-2.5-3-8 · Receipt for payment; issuance; evidence of payment
- IC 6-2.5-3-9 · Expired
- IC 6-2.5-3-10 · Required publication; duty to pay use tax
- IC 6-2.5-3-11 · Liability for uncollected gross retail tax
- IC 6-2.5-3.5-1 · "Distributor"
- IC 6-2.5-3.5-2 · Repealed
- IC 6-2.5-3.5-3 · "Federal gasoline tax"
- IC 6-2.5-3.5-4 · "Gasoline"
- IC 6-2.5-3.5-5 · "Indiana gasoline tax"
- IC 6-2.5-3.5-6 · "Metered pump"
- IC 6-2.5-3.5-7 · Repealed
- IC 6-2.5-3.5-8 · "Purchase or shipment"
- IC 6-2.5-3.5-9 · "Qualified distributor"
- IC 6-2.5-3.5-10 · "Refiner"
- IC 6-2.5-3.5-11 · "Terminal operator"
- IC 6-2.5-3.5-12 · "Total price per unit"
- IC 6-2.5-3.5-13 · "Unit"
- IC 6-2.5-3.5-14 · "Use tax rate"
- IC 6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
- IC 6-2.5-3.5-16 · Remittance of gasoline use tax to the department
- IC 6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline use tax
- IC 6-2.5-3.5-18 · Bond associated with a permit
- IC 6-2.5-3.5-19 · Collection of gasoline use tax
- IC 6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
- IC 6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
- IC 6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations outside Indiana
- IC 6-2.5-3.5-23 · Consequences for failure to pay and failure to file
- IC 6-2.5-3.5-24 · Display of price
- IC 6-2.5-3.5-25 · Exempt transactions; refunds; procedures
- IC 6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
- IC 6-2.5-3.5-27 · Liability for unpaid gasoline use tax
- IC 6-2.5-4-1 · Selling at retail
- IC 6-2.5-4-2 · Repealed
- IC 6-2.5-4-3 · Water softening and conditioning business
- IC 6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant
- IC 6-2.5-4-4.2 · Repealed
- IC 6-2.5-4-4.5 · Repealed
- IC 6-2.5-4-5 · Power subsidiaries of public utilities
- IC 6-2.5-4-6 · Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
- IC 6-2.5-4-7 · Repealed
- IC 6-2.5-4-8 · Governmental entities; private or proprietary activities
- IC 6-2.5-4-9 · Sale of property to be added to structures or facilities; time and material contracts; contractor required to collect sales tax; exemption
- IC 6-2.5-4-10 · Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion
- IC 6-2.5-4-11 · Cable television service; satellite television or radio service
- IC 6-2.5-4-12 · Auction sales; exceptions
- IC 6-2.5-4-13 · Definition of retail merchant making retail transaction
- IC 6-2.5-4-14 · Notice; proposed public vendors; identification of delinquent taxpayers
- IC 6-2.5-4-15 · Bundled transactions
- IC 6-2.5-4-16 · Repealed
- IC 6-2.5-4-16.2 · Aircraft leasing or renting and flight instruction services
- IC 6-2.5-4-16.4 · Specified digital products
- IC 6-2.5-4-16.7 · Prewritten computer software
- IC 6-2.5-4-17 · Computer software maintenance contracts
- IC 6-2.5-4-18 · Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace
- IC 6-2.5-5-0.4 · Intent of general assembly adding section 36 of this chapter
- IC 6-2.5-5-1 · Animals, feed, seed, and chemicals; race horse in a claiming race
- IC 6-2.5-5-2 · Agricultural machinery, tools, and equipment; scope of exemption; proration