Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.22.
"Gross retail income"
Ind. Code § 6-6-9.5-3, under Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax.
Ind. Code § 6-6-9.5-3