{"data":{"id":"us-in/ic-6-2.5-1-3","jurisdiction":"us-in","citation":"IC 6-2.5-1-3","heading":"\"Person\"","body":"Sec. 3. \"Person\" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.","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#6-2.5-1-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"20209f72d73b32d7cf09cbcfec0856e50be7a6a7663c9e6e1f9b66327eaa1983","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-2","next":"us-in/ic-6-2.5-1-4"},"notice":"GroundRules: Original legal text. Not legal advice."}