A person is a retail merchant making a retail transaction when a person sells:(1) a prepaid calling service or prepaid wireless calling service at retail;(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.
Indiana Legal Code