Indiana Statutes
§ 6-2.5-4-12 — Auction sales; exceptions
Indiana § 6-2.5-4-12
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 4Retail Transactions of Retail Merchant
This text of Indiana § 6-2.5-4-12 (Auction sales; exceptions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-2.5-4-12 (2026).
Text
(a)A person is a retail merchant making a
retail transaction when he sells tangible personal property at auction.
(b)Notwithstanding subsection (a), a person is not a retail merchant
making a retail transaction when:
(1)he makes isolated or occasional sales of tangible personal
property at auction;
(2)the sales occur on the premises of the owner of the tangible
personal property; and
(3)the owner of the tangible personal property did not originally
acquire that property for resale.
As added by Acts 1980, P.L.52, SEC.1.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-4-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-4-12.