Indiana Code Title 6. Taxation § 6-2.5-1-1

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 not include a transaction that meets one (1) of the exceptions in section 11.5(d) of this chapter.

(c) “Unitary transaction” as it applies to the furnishing of public utility commodities or services means the public utility commodities and services which are invoiced in a single bill or statement for payment by the consumer.