{"data":{"id":"us-in/ic-6-2.5-1-2","jurisdiction":"us-in","citation":"IC 6-2.5-1-2","heading":"\"Retail transaction\" and \"retail unitary transaction\"","body":"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 or that is described in any other section of IC 6-2.5-4.\n(b) \"Retail unitary transaction\" means a unitary transaction that is also a retail transaction.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4444cc8ab69af961b092647274fba27d27d62e80f723268573430f2f09c52f2f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-1","next":"us-in/ic-6-2.5-1-3"},"notice":"GroundRules: Original legal text. Not legal advice."}