Indiana Code 15-12-3-8. “Retailer”
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Sec. 8. (a) As used in this chapter, “retailer” means a person engaged in the business of selling, at retail, farm or industrial machinery.
(1) petroleum products, if the sale of petroleum products is the primary purpose of the retail seller’s business;
(b) The term does not include a retail seller of:
Terms Used In Indiana Code 15-12-3-8
- farm or industrial machinery: means any of the following:
Indiana Code 15-12-3-4
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- person: means an individual, a corporation, a limited liability company, a partnership, a trust, or an unincorporated association. See Indiana Code 15-12-3-7
- retailer: means a person engaged in the business of selling, at retail, farm or industrial machinery. See Indiana Code 15-12-3-8
(2) motor vehicles (as defined in IC 9-13-2-105(a)); or
(3) automotive care and replacement products.
(c) The term includes the heirs, personal representative, guardian, or receiver of a retailer.
[Pre-2008 Recodification Citation: 15-7-7-8.]
As added by P.L.2-2008, SEC.3.