"Distributor"

Sec. 2. As used in this chapter, "distributor" means a person who: (1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale; (2) purchases taxable products directly from a manufacturer of taxable products; or (3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter. As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.103.