Sec. 195.7. (a) "Sale" or "sell", for purposes of sections 126(b) and 194(c) of this chapter and IC 13-20.5, means a transfer for consideration of title or of the right to use by a:
(1) lease or sales contract, including transactions conducted through sales outlets, catalogs, or the Internet or any other similar electronic means either inside or outside Indiana; and
(2) person that conducts the transaction and controls the delivery of a video display device to a consumer in Indiana.
(b) The term does not include a manufacturer's or distributor's wholesale transaction with a distributor or retailer.