Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8. As added by Acts 1980, P.L.52, SEC.1.
"Retail merchant"
Ind. Code § 6-2.5-1-8, under Definitions.
Ind. Code § 6-2.5-1-8