(a) This chapter applies only to a jeweler that is a retail merchant that:(1) is located in an area zoned for commercial land use;(2) is open to the public;(3) primarily sells jewelry; and(4) remitted at least ten thousand dollars ($10,000) of Indiana gross retail and use tax during the immediately preceding calendar year as a result of retail sales of jewelry.(b) This chapter does not apply to the following:(1) A precious metal dealer regulated under IC 24-4-19.(2) A valuable metal dealer (as defined in IC 25-37.5-1-1(b)).(3) A pawnbroker licensed under IC 28-7-5.As added by P.L.222-2013, SEC.2.
Indiana Legal Code