Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 4 - Retail Transactions of Retail Merchant
- Section 4-1 - Selling at retail; application
- Section 4-2 - Selling at retail; services
- Section 4-3 - Selling at retail; delivery charges
- Section 4-4 - Wholesale sales (Repealed)
- Section 4-5 - Wholesale sales; exceptions from retail transactions (Repealed)
- Section 4-6 - Retail transactions; soft water and water conditioning
- Section 4-7 - Retail transactions; soft water and water conditioning plumbing services
- Section 4-8 - Accommodations furnished for less than 30 days
- Section 4-9 - Accommodation defined
- Section 4-10 - Power subsidiary (Repealed)
- Section 4-11 - Power subsidiary; retail transaction
- Section 4-12 - Power subsidiary; installation or removal of equipment not subject to the gross retail tax
- Section 4-13 - Power subsidiary; utilities furnished to industrial consumers not subject to the gross retail tax
- Section 4-14 - Local exchange telephone service or intrastate message toll telephone service
- Section 4-15 - Telephone utilities; installation or removal of equipment not subject to gross retail tax
- Section 4-16 - Telephone utilities; utilities furnished to other customers not subject to gross retail tax
- Section 4-17 - Public utilities furnishing intrastate telegraph service (Repealed)
- Section 4-18 - Telegraph utilities; installation or removal of equipment not subject to gross retail tax (Repealed)
- Section 4-19 - Telegraph utilities; utilities furnished to other utility customers not subject to the gross retail tax (Repealed)
- Section 4-20 - Private or proprietary activities or business; state, local governments and agencies (Repealed)
- Section 4-21 - Tangible personal property sold for incorporation into real property
- Section 4-22 - Procedure when a tax is not paid on construction material when purchased by contractor
- Section 4-23 - Procedure when tax paid on construction material when purchased by contractor
- Section 4-24 - Procedure when construction material not furnished by contractor
- Section 4-25 - Definitions
- Section 4-26 - Contractors
- Section 4-27 - Tangible personal property; renting and leasing
- Section 4-28 - Tangible personal property; sales by persons engaged in renting or leasing (Repealed)
- Section 4-29 - Motion picture film; rental or leasing; exclusion (Repealed)
- Section 4-30 - Cable TV service
- Section 4-31 - Cable TV service; exclusion
- Section 4-32 - Cable TV companies; purchases
- Section 4-33 - Auction sales; sales tax
- Section 4-34 - Auction sales; exclusion
- Section 4-35 - Auction sales; application of exemption
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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