Indiana Statutes

§ 6-7-2-4 — "Retail dealer"

Indiana·Art. 7 TOBACCO TAXES·Ch. 2 Tobacco Products Tax
As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets the economic threshold under IC 6-2.5-2-1(d).

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Indiana § 6-7-2-4 ("Retail dealer") — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66; P.L.118-2024, SEC.15.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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