Sec. 21. "Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business: (1) acquires any form of e-liquid for the purpose of resale; and (2) transfers the e-liquid to another person for money or other consideration. As added by P.L.176-2015, SEC.9.
"Retailer"
Ind. Code § 7.1-7-2-21, under Chapter 2. Definitions.
Ind. Code § 7.1-7-2-21