Indiana § 24-4-13-0.5 Application

Indiana Statutes

§ 24-4-13-0.5 — Application

Indiana § 24-4-13-0.5

Art. 4REGULATED BUSINESSES

Ch. 13Used Jewelry Sales

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Bluebook

Ind. Code § 24-4-13-0.5 (2026).

Text

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.

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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.