IC 6-7-2-4 : "Retail dealer"

Note: This version of section effective until 7-1-2023. See also following version of this section, effective 7-1-2023.

Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105.