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Ind. Code § 6-2.5-4-13

Definition of retail merchant making retail transaction

As added by P.L.8-1998, SEC.2

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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.