Indiana Code 7.1-7-2-21. “Retailer”
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Sec. 21. “Retailer” means a person, other than a manufacturer, who in the ordinary course of the person’s regular trade or business:
(2) transfers the e-liquid to another person for money or other consideration.
(1) acquires any form of e-liquid for the purpose of resale; and
As added by P.L.176-2015, SEC.9.