7.1-7-2-21. "Retailer"

IN Code § 7.1-7-2-21 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 21. "Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business:

(1) acquires any form of e-liquid for the purpose of resale; and

(2) transfers the e-liquid to another person for money or other consideration.

As added by P.L.176-2015, SEC.9.