6-2.5-4-13. Definition of retail merchant making retail transaction

IN Code § 6-2.5-4-13 (2019) (N/A)
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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.