Ind. Code § 7.1-7-2-21
"Retailer"
As added by P.L.176-2015, SEC.9. Amended by P.L.148-2026, SEC.20.
"Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business:
- (1) acquires any form of e-liquid or e-liquid product for the purpose of resale; and
- (2) transfers the e-liquid or e-liquid product to another person for money or other consideration.
As added by P.L.176-2015, SEC.9. Amended by P.L.148-2026, SEC.20.