Indiana Code - Taxation - Title 6, Section 6-2.5-1-8

"Retail merchant"

Sec. 8. "Retail merchant" means a person who is described as a
retail merchant in IC 6-2.5-4 or who is required to hold a retail
merchant's certificate under IC 6-2.5-8.

As added by Acts 1980, P.L.52, SEC.1.

Last modified: May 28, 2006