Sec. 21. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing special fuel to the end user within Indiana. As added by P.L.277-1993(ss), SEC.44.
"Retailer"
Ind. Code § 6-6-2.5-21, under Chapter 2.5. Special Fuel Tax.
Ind. Code § 6-6-2.5-21