Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.255-2015, SEC.61.
"Retail merchant"
Ind. Code § 6-9-45.5-7, under Chapter 45.5. Historic Hotels Food and Beverage Tax.
Ind. Code § 6-9-45.5-7