{"data":{"id":"us-in/ic-6-2.5-4-1","jurisdiction":"us-in","citation":"IC 6-2.5-4-1","heading":"Selling at retail","body":"Sec. 1. (a) A person is a retail merchant making a retail transaction when the person engages in selling at retail.\n(b) A person is engaged in selling at retail when, in the ordinary course of the person's regularly conducted trade or business, the person:\n(1) acquires tangible personal property for the purpose of resale; and\n(2) transfers that property to another person for consideration.\n(c) For purposes of determining what constitutes selling at retail, it does not matter whether:\n(1) the property is transferred in the same form as when it was acquired;\n(2) the property is transferred alone or in conjunction with other property or services; or\n(3) the property is transferred conditionally or otherwise.\n(d) Notwithstanding any provision of this article, a person is not making a retail transaction when the person:\n(1) acquires tangible personal property owned by another person;\n(2) provides industrial processing or servicing, including enameling or plating, on the property; and\n(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 4. Retail Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-4-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b05f5d0a6dc798c8406dce5eedb3d256b533f7c7986764df5a0acce4963430c7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-27","next":"us-in/ic-6-2.5-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}