IC 6-7-1-7 — "Retailer"

Bills amending this section

• SB 2432026Signed into laweffective July 1, 2026

  Various tax matters.

Section text

Sec. 7. As used in this chapter, "retailer" means every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.

Formerly: Acts 1947, c.222, s.7. As amended by P.L.128-2026, SEC.36.

Source: official publisher (2026 edition)