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Indiana Code — Title 6 (Taxation)

IC 6-2.5-4-13

Definition of retail merchant making retail transaction

Official textiga.in.govlast amended

Sec. 13. A person is a retail merchant making a retail transaction when a person sells:

# (1)

a prepaid calling service or prepaid wireless calling service at retail;

# (2)

a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;

# (3)

the reauthorization of a prepaid calling service or prepaid wireless calling service;
or

# (4)

the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.
As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.

Amendment history

As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.

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Nearby sections (25 sections)
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  7. 6-2.5-4-7 · Repealed
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  13. 6-2.5-4-13 · Definition of retail merchant making retail transaction
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