IC 7.1-7-2-21 — "Retailer"

Bills amending this section

• SB 1852026Signed into laweffective July 1, 2026

  Alcohol and tobacco matters.

Section text

Sec. 21. "Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business: (1) acquires any form of e-liquid or e-liquid product for the purpose of resale; and (2) transfers the e-liquid or e-liquid product to another person for money or other consideration.

As added by P.L.176-2015, SEC.9. Amended by P.L.148-2026, SEC.20.

Source: official publisher (2026 edition)