As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets the economic threshold under IC 6-2.5-2-1 (d).

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66; P.L.118-2024, SEC.15.