IC 15-12-3-8 — "Retailer"
Chapter 3. Repurchase of Farm or Industrial Machinery Inventory
Section text
Sec. 8. (a) As used in this chapter, "retailer" means a person engaged in the business of selling, at retail, farm or industrial machinery. (b) The term does not include a retail seller of: (1) petroleum products, if the sale of petroleum products is the primary purpose of the retail seller's business; (2) motor vehicles (as defined in IC 9-13-2-105(a)); or (3) automotive care and replacement products. (c) The term includes the heirs, personal representative, guardian, or receiver of a retailer.
As added by P.L.2-2008, SEC.3.
Source: official publisher (2026 edition)