1. (a) This chapter applies only to a jeweler that is a retail merchant that:

   1. (1) is located in an area zoned for commercial land use;
   2. (2) is open to the public;
   3. (3) primarily sells jewelry; and
   4. (4) remitted at least ten thousand dollars ($10,000) of Indiana gross retail and use tax during the immediately preceding calendar year as a result of retail sales of jewelry.

2. (b) This chapter does not apply to the following:

   1. (1) A precious metal dealer regulated under IC 24-4-19 .
   2. (2) A valuable metal dealer (as defined in IC 25-37.5-1-1 (b)).
   3. (3) A pawnbroker licensed under IC 28-7-5 .

As added by P.L.222-2013, SEC.2.