Indiana Code - Taxation - Title 6, Section 6-6-2.5-16.1

"Permissive supplier" defined

Sec. 16.1. As used in this chapter, "permissive supplier" means
any person who does not meet the geographic jurisdictional
connections to Indiana required of a supplier (as defined in section
23 of this chapter), but who holds an inventory position in a federally
qualified terminal located outside of Indiana and who is registered
under Section 4101 of the Internal Revenue Code.

As added by P.L.18-1994, SEC.15.

Last modified: May 28, 2006