Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that: (1) are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and (2) are incurred by a seller on behalf of its customers or purchasers. Postage charges do not include any charges for mail or parcel delivery by any means other than through United States mail. As added by P.L.265-2013, SEC.2.
IC 6-2.5-1-8 "Retail merchant" Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8. As added by Acts 1980, P.L.52, SEC.1.