Indiana Code - Taxation - Title 6, Section 6-7-2-2

"Distributor" defined

Sec. 2. As used in this chapter, "distributor" means a person who:
(1) manufactures, sells, barters, exchanges, or distributes
tobacco products in Indiana to retail dealers for the purpose of
resale;
(2) purchases tobacco products directly from a manufacturer of
tobacco products; or
(3) purchases for resale tobacco products from a wholesaler,
jobber, or distributor outside of Indiana who is not a distributor
holding a license issued under this chapter.

As added by P.L.96-1987, SEC.7.

Last modified: May 28, 2006