Authority: IC 4-13-1.3-4; IC 4-13.6-2-11; IC 4-13.6-3-1; IC 5-22-14-3

Affected: IC 4-13.6; IC 5-22-14

Sec. 13. "Wholesale business" means a business that derives its principal source of income from sales to retailers, other merchants, or industrial, institutional or commercial users who will use the goods for resale or business use.

(Indiana Department of Administration; 25 IAC 1.5-1-13; filed Jul 17, 1985, 11:48 am: 8 IR 1698; readopted filed Nov 20, 2001, 9:30 a.m.: 25 IR 1265; readopted filed Aug 26, 2008, 8:31 a.m.: 20080910-IR-025080549RFA; readopted filed Oct 31, 2014, 1:19 p.m.: 20141126-IR- 025140349RFA; errata filed Sep 9, 2020, 11:02 a.m.: 20200923-IR-025200470ACA; readopted filed Oct 20, 2020, 1:55 p.m.: 20201118-IR-025200463RFA)