IC 24-4-13-0.5 — Application
Chapter 13. Used Jewelry Sales
Section text
Sec. 0.5. (a) This chapter applies only to a jeweler that is a retail merchant that: (1) is located in an area zoned for commercial land use; (2) is open to the public; (3) primarily sells jewelry; and (4) remitted at least ten thousand dollars ($10,000) of Indiana gross retail and use tax during the immediately preceding calendar year as a result of retail sales of jewelry. (b) This chapter does not apply to the following: (1) A precious metal dealer regulated under IC 24-4-19. (2) A valuable metal dealer (as defined in IC 25-37.5-1-1(b)). (3) A pawnbroker licensed under IC 28-7-5.
As added by P.L.222-2013, SEC.2.
Source: official publisher (2026 edition)