Sec. 11. 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.47.
"Retail merchant"
Ind. Code § 6-9-38-11, under Chapter 38. Food and Beverage Taxes in Wayne County.
Ind. Code § 6-9-38-11