Ind. Code § 6-7-2-2

Current through P.L. 171-2024

Section 6-7-2-2 - "Distributor"

As used in this chapter, "distributor" means a person who:

(1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;

(2) purchases taxable products directly from a manufacturer of taxable products; or

(3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.

IC 6-7-2-2

Amended by P.L. 165-2021,SEC. 103, eff. 7/1/2022.

As added by P.L. 96-1987, SEC.7.