Indiana Statutes
§ 6-2.5-4-13 — Definition of retail merchant making retail transaction
Indiana § 6-2.5-4-13
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 4Retail Transactions of Retail Merchant
This text of Indiana § 6-2.5-4-13 (Definition of retail merchant making retail transaction) 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 § 6-2.5-4-13 (2026).
Text
A person is a retail merchant making a retail transaction when a person sells:
(1)a prepaid calling service or prepaid wireless calling service at
retail;
(2)a prepaid calling service authorization number or prepaid
wireless calling service authorization number at retail;
(3)the reauthorization of a prepaid calling service or prepaid
wireless calling service; or
(4)the reauthorization of a prepaid calling service authorization
number or prepaid wireless calling service authorization number.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011,
SEC.2.
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Repealed§ 6-1.1-1-14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 § 6-2.5-4-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-4-13.