As used in this chapter, the following terms shall have the following meanings ascribed to them, unless the context clearly indicates otherwise:
(1) TRANSIENT MERCHANT. Any person that transacts transient business in this state either in one locality or by traveling from place to place in this state. The term includes a merchant who for the purpose of carrying on such business, hires, leases, uses, or occupies any building, structure, motor vehicle, railroad car, or real property.
(2) TRANSIENT BUSINESS. Any business conducted for the sale of merchandise or services that is carried on in any building, structure, motor vehicle, railroad car, or real property for a period of less than six months in each year.
(3) PERSON. An individual, corporation, association, partnership, or other entity.
Last modified: May 3, 2021