Ind. Code § 6-2.5-4-13
Definition of retail merchant making retail transaction
As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.
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.