Indiana Code - Taxation - Title 6, Section 6-7-1-7

"Retailer" defined

Sec. 7. Unless the context hereof requires otherwise, "retailer"
shall mean every person, other than a distributor, who purchases,
sells, offers for sale, or distributes cigarettes, to consumers or to any
person for any purpose other than resale, irrespective of quantity or
amount, or the number of sales.
(Formerly: Acts 1947, c.222, s.7.)

Last modified: May 28, 2006