As used in this chapter, "remote seller" means a retail dealer that meets the economic threshold under IC 6-2.5-2-1 (d) and sells taxable products to an ultimate consumer under either of the following circumstances:

1. (1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.
2. (2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.

As added by P.L.137-2022, SEC.64. Amended by P.L.118-2024, SEC.14.