Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.256-1997(ss), SEC.1.
"Retail merchant" defined
Ind. Code § 6-6-9.7-5, under Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax.
Ind. Code § 6-6-9.7-5