Title 6, TAXATION

Sec. 8.4. (a) "Inventory" means: (1) materials held for processing or for use in production; (2) finished or partially finished goods of a manufacturer or processor; (3) property held for sale in the ordinary course of trade or business; and (4) uniforms, garments, linens, and fa…

Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that: (1) identifies the taxing district in which the tract is located; (2) is a number that is not assigned to any other tract in the county; and (3) is listed in the transfer book …

Sec. 8.7. "Mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3. Amended by P.L.157-2026, SEC.30.

Sec. 8.8. "Mobile home community" has the meaning set forth in IC 16-41-27-5. As added by P.L.113-2010, SEC.12.

Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section. (b) Except as otherwise provided in this section, the holder of the legal title to personal property, or the legal title in fee to real pro…

Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article. As added by P.L.198-2001, SEC.95.

Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2.1-62. As added by P.L.198-2001, SEC.95. Amended by P.L.186-2025, SEC.64.

Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article. As added by P.L.198-2001, SEC.95.

Sec. 4. "Small claim" means an appeal where the parties have elected to proceed under the small claims rules. As added by P.L.245-2003, SEC.21. Amended by P.L.121-2019, SEC.16.

Sec. 1. (a) Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated. (b) "Unitary transaction" does n…

Sec. 10. "Commercial printing" means a process or an activity, or both, that is related to the production of printed materials for others, including the following: (1) Receiving, processing, moving, storing, and transmitting, either physically or electronically, copy elements and…

Sec. 10.7. "Advertising and promotional direct mail" means printed material that is direct mail, the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a produ…

Sec. 11. "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by volume. As added by P.L.257-2003, SEC.2.

Sec. 11.3. "Ancillary services" means services that are associated with or incidental to the provision of telecommunication services, including the following: (1) Detailed telecommunications billing. (2) Directory assistance. (3) Vertical services. (4) Voice mail services. As add…

Sec. 11.5. (a) This section applies to retail transactions occurring after December 31, 2007. (b) "Bundled transaction" means a retail sale of two (2) or more products, except real property and services to real property, that are: (1) distinct; (2) identifiable; and (3) sold for …

Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The term does not include any preparation: (1) containing flour; …

Sec. 12.5. "Children's diapers" means disposable or reusable diapers marketed to be worn by children. As added by P.L.180-2022(ss), SEC.4.

Sec. 13. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. As added by P.L.257-2003, SEC.4.

Sec. 14. "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. As added by P.L.257-2003, SEC.5.

Sec. 14.5. "Computer software maintenance contract" means a contract that obligates a person to provide a customer with future updates or upgrades of computer software. As added by P.L.113-2010, SEC.44.

Sec. 14.7. "Construction material" means any tangible personal property to be converted into real property. As added by P.L.181-2016, SEC.14.

Sec. 14.9. "Contractor" means any person engaged in converting construction material into real property on behalf of another person. The term includes, but is not limited to, general or prime contractors, subcontractors, and specialty contractors. As added by P.L.181-2016, SEC.15…

Sec. 15. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media. As added by P.L.257-2003, SEC.6.

Sec. 15.7. "Diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements. As added by P.L.180-2022(ss), SEC.5.

Sec. 16. "Dietary supplement" means any product, other than tobacco, that: (1) is intended to supplement the diet; (2) contains one (1) or more of the following dietary ingredients: (A) a vitamin; (B) a mineral; (C) an herb or other botanical; (D) an amino acid; (E) a dietary sub…

Sec. 16.2. (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. (b) As used in this section, "ringtones" means digitized sound files that: (1) are downloaded onto a device; and (2) may be used to…

Sec. 16.3. "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. As added by P.L.19-2008, SEC.2.

Sec. 16.4. "Digital books" means works that are generally recognized in the ordinary and usual sense as books. As added by P.L.19-2008, SEC.3.

Sec. 16.5. (a) "Direct mail" means printed material delivered by United States mail or another delivery service to: (1) a mass audience; or (2) addresses on a mailing list: (A) provided by a purchaser; or (B) specified at the direction of a purchaser; if the cost of the item is n…

Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is: (1) recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and…

Sec. 18. (a) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (1) can withstand repeated use; (2) is primarily and customarily used to serve a medical purpose; (3) generally is not useful to a person in the absence of il…

Sec. 19. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. As added by P.L.257-2003, SEC.10.

Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 or that is described in any other section of IC 6-2.5-4. (b) "Retail unitary transaction" means a unitary transaction that is also a retail tr…

Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic bever…

Sec. 20.1. "Industrial processing service" means an activity performed on behalf of a manufacturer that would rise to the level of manufacturing or production if the activity were performed by the manufacturer as part of the manufacturer's integrated production process. As added …

Sec. 20.2. "Industrial processor" means a person that: (1) acquires tangible personal property owned by another person; (2) provides industrial processing services, including enameling or plating, on the property; and (3) transfers the property back to the owner to be sold by tha…

Sec. 20.3. "Intrastate telecommunications service" means a telecommunications service that originates in a particular state, territory, or possession of the United States and terminates in that same state, territory, or possession. As added by P.L.145-2007, SEC.2.

Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. "Lease" or "rental" does not include: (1) a transfer of possession …

Sec. 21.5. "Licensed practitioner" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients. As…

Sec. 21.7. "Marketplace" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital produc…

Sec. 21.9. (a) "Marketplace facilitator" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who: (1) owns, operates, or otherwise controls a marketplace; and (2) facilitates a retail …

Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (1) is primarily and customarily used to provide or increase the ability to move from one (1) place to another and is appropriate for use either in a home or a…

Sec. 22.2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following: (1) Transactional direct mail that contains pe…

Sec. 22.3. "Prepaid calling service" has the meaning set forth in IC 6-2.5-12-11. As added by P.L.145-2007, SEC.3.

Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that: (1) provides the right to use mobile wireless service as well as other nontelecommunications services, including: (A) the download of digital products delivered electronically; and (B) content …

Sec. 22.5. "Power subsidiary" means a corporation which is owned or controlled by one (1) or more public utilities that furnish or sell electrical energy, natural or artificial gas, water, steam, or steam heat and which produces power exclusively for the use of those public utili…