(b) A person is engaged in selling at retail when, in the ordinary course of the person's regularly conducted trade or business, the person:

1. (1) acquires tangible personal property for the purpose of resale; and
2. (2) transfers that property to another person for consideration.

(c) For purposes of determining what constitutes selling at retail, it does not matter whether:

1. (1) the property is transferred in the same form as when it was acquired;
2. (2) the property is transferred alone or in conjunction with other property or services; or
3. (3) the property is transferred conditionally or otherwise.

(d) Notwithstanding subsection (b), a person is not selling at retail if the person is making a wholesale sale as described in section 2 of this chapter. However, in the case of sales of gasoline (as defined in IC 6-6-1.1-103 ), a person shall collect the gasoline use tax as provided in IC 6-2.5-3.5 .

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1987, SEC.14; P.L.6-1987, SEC.5; P.L.277-1993(ss), SEC.40; P.L.257-2003, SEC.19; P.L.81-2004, SEC.5; P.L.227-2013, SEC.2; P.L.146-2020, SEC.12.