Ind. Code § 9-32-2-18.3
"New motor vehicle dealer"
As added by P.L.120-2020, SEC.41. Amended by P.L.20-2022, SEC.4.
"New motor vehicle dealer" means any person that within a twelve (12) month period sells, offers to sell, or advertises for sale, including directly by the Internet or another computer network, at least twelve (12) new motor vehicles (excluding manufactured homes).
As added by P.L.120-2020, SEC.41. Amended by P.L.20-2022, SEC.4.