Indiana Code — Title 6 (Taxation)
IC 6-7-1-7
"Retailer"
Official textiga.in.govlast amended
Sec. 7. Unless the context hereof requires otherwise, "retailer" shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.
Formerly: Acts 1947, c.222, s.7.
Amendment history
Formerly: Acts 1947, c.222, s.7.
Source: view the official text
Nearby sections (25 sections)
- 6-6-16-3 · Exemptions
- 6-6-16-4 · Shared vehicle driver liable for tax
- 6-6-16-5 · Manner of imposition; payment; collection; filing of return
- 6-6-16-6 · Distributions; apportionment among taxing districts in the
- 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
- 6-7-1-0.4 · Use of revenue stamps; conditions
- 6-7-1-1 · Purpose; liability for tax; separation of price and tax
- 6-7-1-2 · "Cigarette"
- 6-7-1-3 · "Individual package"
- 6-7-1-4 · "Person" or "company"
- 6-7-1-5 · "Department"
- 6-7-1-6 · "Distributor"
- 6-7-1-7 · "Retailer"
- 6-7-1-8 · "Consumption", "consumer", and "consume"
- 6-7-1-9 · "Stamps"
- 6-7-1-10 · "Counterfeit stamp"
- 6-7-1-11 · "Drop shipment"
- 6-7-1-12 · Rate of taxation
- 6-7-1-13 · Effective date
- 6-7-1-13.5 · Carriers; liability for unpaid taxes
- 6-7-1-14 · Stamps; evidence of tax paid
- 6-7-1-15 · Department as official agent of state to administer and…
- 6-7-1-15.1 · Metered tax stamping machines; recharging
- 6-7-1-16 · Distributor's registration certificate; application fee;…
- 6-7-1-17 · Distributors as agents of state for collection of tax;…