Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d). As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66.
"Retail dealer"
Ind. Code § 6-7-2-4, under Chapter 2. Tobacco Products Tax.
Ind. Code § 6-7-2-4