IC 6-2.5-1-8 — "Retail merchant"
Chapter 1. Definitions
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Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8.
As added by Acts 1980, P.L.52, SEC.1.
Source: official publisher (2026 edition)