Indiana Code - Taxation - Title 6, Section 6-9-12-1

Definitions

Sec. 1. As used in this chapter:

"Beverage" includes, but is not limited to, any alcoholic beverage.
"Food" includes, but is not limited to, any food product.
"Gross retail income" has the same meaning as the definition of
that term contained in IC 6-2.5-1-5.

"Person" has the same meaning as the definition of that term
contained in IC 6-2.5-1-3.

"Retail merchant" has the same meaning as the definition of that
term contained in IC 6-2.5-1-8.

As added by Acts 1981, P.L.99, SEC.1.

Last modified: May 28, 2006