Indiana Code 24-4-13-0.5. Application
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Sec. 0.5. (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;Terms Used In Indiana Code 24-4-13-0.5
(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.
As added by P.L.222-2013, SEC.2.