Authority: IC 4-13-1.3-4; IC 4-13.6-2-11; IC 4-13.6-3-1; IC 5-22-14-3
Affected: IC 4-13.6; IC 5-22-14
Sec. 13.
"Wholesale business" means a business that derives its principal source of income from sales to retailers, other merchants, or industrial, institutional or commercial users who will use the goods for resale or business use.
Indiana Department of Administration; 25 IAC 1.5-1-13; filed Jul 17, 1985, 11:48 am: 8 IR 1698; readopted filed Nov 20, 2001, 9:30 a.m.: 25 IR 1265; readopted filed Aug 26, 2008, 8:31 a.m.: 20080910-IR-025080549RFAReadopted filed 10/31/2014, 1:19 p.m.: 20141126-IR-025140349RFAErrata filed 9/9/2020, 11:02 a.m.: 20200923-IR-025200470ACAReadopted filed 10/20/2020, 1:55 p.m.: 20201118-IR-025200463RFA