1. (a) As used in this chapter, "retailer" means a person engaged in the business of selling, at retail, farm or industrial machinery.

2. (b) The term does not include a retail seller of:

   1. (1) petroleum products, if the sale of petroleum products is the primary purpose of the retail seller's business;
   2. (2) motor vehicles (as defined in IC 9-13-2-105 (a)); or
   3. (3) automotive care and replacement products.

3. (c) The term includes the heirs, personal representative, guardian, or receiver of a retailer.

   [Pre-2008 Recodification Citation: 15-7-7-8.]

As added by P.L.2-2008, SEC.3.