Indiana Code
Ind. Code § 6-2.5-1-2 (2026)
"Retail transaction" and "retail unitary transaction"
✓ current as of May 2026
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 transaction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2022, SEC.13.
Notes of Decisions
Cited in 8
cases, 1999–2016 · leading case: Galligan v. Indiana Dep't of State Revenue, 825 N.E.2d 467 (Ind. T.C. 2005).
Galligan v. Indiana Dep't of State Revenue, 825 N.E.2d 467 (Ind. T.C. 2005). “§ 6-2.5-1-2(a) (West 1994). In turn, "selling at retail" was defined as follows: A person is engaged in selling at retail when, in the ordinary course of his regularly conducted trade or business, he: (1) acquires tangible personal property for the purpose of resale; and (2)…”
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “” Ind.Code Ann. § 6-2.5-1-2(a) (West 1989); see also Cowden & Sons, Trucking, Inc.”
Frame Station, Inc. v. Indiana Dep't of State Revenue, 771 N.E.2d 129 (Ind. T.C. 2002). “" Ind.Code §§ 6-2.5-1-2(b); 6-2.5-4-1(e) (1998).”
Grand Victoria Casino & Resort, LP v. Indiana Dep't of State Revenue, 789 N.E.2d 1041 (Ind. T.C. 2003). “Cope §§ 6-2.5-1-2 (1998) (defining "retail transaction" as "a transaction of a retail merchant"); 6-2.”
Ameritech Publ'g, Inc. v. Indiana Dep't of State Revenue, 916 N.E.2d 752 (Ind. T.C. 2009). “§§ 6-2.5-1-2, -3-l(a),(b) (2006)).) The Department has also cited to statutes and regulations related to use tax exemptions, use tax liability, and use tax presumptions.”
Allied Collection Serv., Inc. v. Indiana Dep't of State Revenue, 899 N.E.2d 69 (Ind. T.C. 2008). “” Ind.Code Ann. § 6-2.5-1-2(b) (West 2003).”
Trump Indiana, Inc. v. Indiana Dep't of State Revenue, 790 N.E.2d 192 (Ind. T.C. 2003). “5-2-l(a) (1998); see also Ind.Code §§ 6-2.5-1-2 (1998) (defining “retail transaction” as “a transaction of a retail merchant”); 6-2.”
RDM Sales & Serv., Inc. v. Indiana Dep't of State Revenue, 57 N.E.3d 901 (Ind. T.C. 2016). “See Ind.Code §§ 6-2.5-1-2; -4-1 (2006). Indiana’s Legislature has, however, exempted from sales tax certain retail *905 transactions that involve the sale of food for human consumption: (a) Sales of food and food • ingredients for human consumption are exempt from [sales tax].”
Ind. Code § 6-2.5-1-2(a): 3 cases
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “” Ind.Code Ann. § 6-2.5-1-2(a) (West 1989); see also Cowden & Sons, Trucking, Inc.”
Galligan v. Indiana Dep't of State Revenue, 825 N.E.2d 467 (Ind. T.C. 2005). “§ 6-2.5-1-2(a) (West 1994). In turn, "selling at retail" was defined as follows: A person is engaged in selling at retail when, in the ordinary course of his regularly conducted trade or business, he: (1) acquires tangible personal property for the purpose of resale; and (2)…”
Ameritech Publ'g, Inc. v. Indiana Dep't of State Revenue, 916 N.E.2d 752 (Ind. T.C. 2009). “§§ 6-2.5-1-2, -3-l(a),(b) (2006)).) The Department has also cited to statutes and regulations related to use tax exemptions, use tax liability, and use tax presumptions.”
Ind. Code § 6-2.5-1-2(b): 3 cases
Frame Station, Inc. v. Indiana Dep't of State Revenue, 771 N.E.2d 129 (Ind. T.C. 2002). “" Ind.Code §§ 6-2.5-1-2(b); 6-2.5-4-1(e) (1998).”
Galligan v. Indiana Dep't of State Revenue, 825 N.E.2d 467 (Ind. T.C. 2005). “§ 6-2.5-1-2(a) (West 1994). In turn, "selling at retail" was defined as follows: A person is engaged in selling at retail when, in the ordinary course of his regularly conducted trade or business, he: (1) acquires tangible personal property for the purpose of resale; and (2)…”
Allied Collection Serv., Inc. v. Indiana Dep't of State Revenue, 899 N.E.2d 69 (Ind. T.C. 2008). “” Ind.Code Ann. § 6-2.5-1-2(b) (West 2003).”
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