Ind. Code § 15-12-3-8
"Retailer"
Indiana · Indiana Code Title 15 — Agriculture and Animals · Status: effective
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- Ind. Code § 15-12-3-8, "Retailer", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1636780
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Full text
Sec. 8.
(a) As used in this chapter, "retailer" means a person engaged in the business of selling, at retail, farm or industrial machinery.
(b) The term does not include a retail seller of:
(1) petroleum products, if the sale of petroleum products is the primary purpose of the retail seller's business;
(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.