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§ 6-7-1-7 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 7 - Tobacco Taxes/
  6. Chapter 1 - Cigarette Tax6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions/
  7. § 6-7-1-7
Indiana Legal Code

§ 6-7-1-7

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Unless the context hereof requires otherwise, 'retailer' shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.Formerly: Acts 1947, c.222, s.7.