Definition of retail merchant making retail transaction

Sec. 13. A person is a retail merchant making a retail transaction when a person sells: (1) a prepaid calling service or prepaid wireless calling service at retail; (2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail; (3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or (4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number. As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.