Definition of retail merchant making retail transaction
Sec. 13. A person is a retail merchant making a retail transaction
when a person sells:
(1) a prepaid telephone calling card at retail;
(2) a prepaid telephone authorization number at retail;
(3) the reauthorization of a prepaid telephone calling card; or
(4) the reauthorization of a prepaid telephone authorization
number.
As added by P.L.8-1998, SEC.2.
Last modified: May 28, 2006