Section 15-12-3-8 - "Retailer"(a) As used in this chapter, "retailer" means a person engaged in the business of selling, at retail, farm or industrial machinery.(b) The term does not include a retail seller of:(1) petroleum products, if the sale of petroleum products is the primary purpose of the retail seller's business;(2) motor vehicles (as defined in IC 9-13-2-105(a)); or(3) automotive care and replacement products.(c) The term includes the heirs, personal representative, guardian, or receiver of a retailer.Pre-2008 Recodification Citation: 15-7-7-8.
As added by P.L. 2-2008, SEC.3.