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2023 Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes
Chapter 2. Tobacco Products Tax
6-7-2-4. "Retail Dealer"
Universal Citation:
IN Code § 6-7-2-4 (2023)
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Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d).
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66.
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