§ 6-9-12-1

'Food' includes, but is not limited to, any food product.'Gross retail income' has the same meaning as the definition of that term contained in IC 6-2.5-1-5.'Person' has the same meaning as the definition of that term contained in IC 6-2.5-1-3.'Retail merchant' has the same meaning as the definition of that term contained in IC 6-2.5-1-8.As added by Acts 1981, P.L.99, SEC.1.