Ind. Code § 7.1-7-2-21

Current through P.L. 171-2024

Section 7.1-7-2-21 - "Retailer"

"Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business:

(1) acquires any form of e-liquid for the purpose of resale; and

(2) transfers the e-liquid to another person for money or other consideration.

IC 7.1-7-2-21

Added by P.L. 176-2015, SEC. 9, eff. 7/1/2015.