As used in this chapter, 'retail dealer' means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets the economic threshold under IC 6-2.5-2-1(d).As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66; P.L.118-2024, SEC.15.
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