Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.22.
"Retail merchant"
Ind. Code § 6-6-9.5-6, under Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax.
Ind. Code § 6-6-9.5-6