§ 6-2.5-1-1 “Unitary transaction”
§ 6-2.5-1-2 “Retail transaction” and “retail unitary transaction”
§ 6-2.5-1-3 “Person”
§ 6-2.5-1-4 “Department”
§ 6-2.5-1-5 “Gross retail income”
§ 6-2.5-1-6 “Like kind exchange”
§ 6-2.5-1-7.5 “Postage charges”
§ 6-2.5-1-8 “Retail merchant”
§ 6-2.5-1-9 “Tax year” or “taxable year”
§ 6-2.5-1-10 “Commercial printing”
§ 6-2.5-1-10.7 “Advertising and promotional direct mail”
§ 6-2.5-1-11 “Alcoholic beverages”
§ 6-2.5-1-11.3 “Ancillary services”
§ 6-2.5-1-11.5 “Bundled transaction”
§ 6-2.5-1-12 “Candy”
§ 6-2.5-1-12.5 “Children’s diapers”
§ 6-2.5-1-13 “Computer”
§ 6-2.5-1-14 “Computer software”
§ 6-2.5-1-14.5 “Computer software maintenance contract”
§ 6-2.5-1-14.7 “Construction material”
§ 6-2.5-1-14.9 “Contractor”
§ 6-2.5-1-15 “Delivered electronically”
§ 6-2.5-1-15.7 “Diaper”
§ 6-2.5-1-16 “Dietary supplement”
§ 6-2.5-1-16.2 “Digital audio works”
§ 6-2.5-1-16.3 “Digital audiovisual works”
§ 6-2.5-1-16.4 “Digital books”
§ 6-2.5-1-16.5 “Direct mail”
§ 6-2.5-1-17 “Drug”
§ 6-2.5-1-18 “Durable medical equipment”
§ 6-2.5-1-19 “Electronic”
§ 6-2.5-1-20 “Food and food ingredients”
§ 6-2.5-1-20.1 “Industrial processing service”
§ 6-2.5-1-20.2 “Industrial processor”
§ 6-2.5-1-20.3 “Intrastate telecommunications service”
§ 6-2.5-1-21 “Lease” or “rental”
§ 6-2.5-1-21.5 “Licensed practitioner”
§ 6-2.5-1-21.7 “Marketplace”
§ 6-2.5-1-21.9 “Marketplace facilitator”
§ 6-2.5-1-22 “Mobility enhancing equipment”
§ 6-2.5-1-22.2 “Other direct mail”
§ 6-2.5-1-22.3 “Prepaid calling service”
§ 6-2.5-1-22.4 “Prepaid wireless calling service”
§ 6-2.5-1-22.5 “Power subsidiary”
§ 6-2.5-1-23 “Prescription”
§ 6-2.5-1-24 “Prewritten computer software”
§ 6-2.5-1-25 “Prosthetic device”
§ 6-2.5-1-25.5 “Public utility”
§ 6-2.5-1-26 “Soft drinks”
§ 6-2.5-1-26.5 “Specified digital products”
§ 6-2.5-1-27 “Tangible personal property”
§ 6-2.5-1-27.2 “Telecommunications nonrecurring charges”
§ 6-2.5-1-27.5 “Telecommunication services”
§ 6-2.5-1-27.7 “Time and material contract”
§ 6-2.5-1-28 “Tobacco”
§ 6-2.5-1-28.5 “Transferred electronically”
§ 6-2.5-1-29 “Value added nonvoice data service”
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Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 1 - Definitions

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5