Definition of retail merchant making retail transaction

Ind. Code § 6-2.5-4-13
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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