Indiana Code 6-2.5-4-13. Definition of retail merchant making retail transaction
Current as of: 2023 | Check for updates
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Sec. 13. A person is a retail merchant making a retail transaction when a person sells:
(1) a prepaid calling service or prepaid wireless calling service at retail;
(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;
(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or
(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.
As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.