Indiana Code - Taxation - Title 6, Section 6-6-2.5-27

"Wholesaler" defined

Sec. 27. As used in this chapter, "wholesaler" means a person that
acquires special fuel from a supplier or from another wholesaler for
subsequent resale to a retail establishment or bulk end user by tank
cars, motor vehicles, or both.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.24.

Last modified: May 28, 2006