Indiana Code > Title 6 > Article 2.5 > Chapter 4 – Retail Transactions of Retail Merchant


§ 6-2.5-4-1	Selling at retail
§ 6-2.5-4-3	Water softening and conditioning business
§ 6-2.5-4-4	Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant
§ 6-2.5-4-5	Power subsidiaries of public utilities
§ 6-2.5-4-6	Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
§ 6-2.5-4-8	Governmental entities; private or proprietary activities
§ 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
§ 6-2.5-4-10	Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion
§ 6-2.5-4-11	Cable television service; satellite television or radio service
§ 6-2.5-4-12	Auction sales; exceptions
§ 6-2.5-4-13	Definition of retail merchant making retail transaction
§ 6-2.5-4-14	Notice; proposed public vendors; identification of delinquent taxpayers
§ 6-2.5-4-15	Bundled transactions
§ 6-2.5-4-16.2	Aircraft leasing or renting and flight instruction services
§ 6-2.5-4-16.4	Specified digital products
§ 6-2.5-4-16.7	Prewritten computer software
§ 6-2.5-4-17	Computer software maintenance contracts
§ 6-2.5-4-18	Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace

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Contract: A legal written agreement that becomes binding when signed.
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}
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