Indiana Statutes
§ 6-7-2-2 — "Distributor"
As used in this chapter, "distributor" means a person who:
(1)manufactures, sells, barters, exchanges, or distributes taxable
products in Indiana to retail dealers for the purpose of resale;
(2)purchases taxable products directly from a manufacturer of
taxable products; or
(3)purchases for resale taxable products from a wholesaler,
jobber, or distributor outside of Indiana who is not a distributor
holding a license issued under this chapter.
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Legislative History
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021,
SEC.103.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"