Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. As added by P.L.288-2013, SEC.67.
"Retailer"
Ind. Code § 6-6-13-5, under Chapter 13. Aviation Fuel Excise Tax.
Ind. Code § 6-6-13-5