Indiana Code - Taxation - Title 6, Section 6-6-2.5-21

"Retailer" defined

Sec. 21. As used in this chapter, "retailer" means a person that
engages in the business of selling or distributing special fuel to the
end user within Indiana.

As added by P.L.277-1993(ss), SEC.44.

Last modified: May 28, 2006