Indiana Code 6-7-2-2. “Distributor”
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Sec. 2. As used in this chapter, “distributor” means a person who:
(2) purchases taxable products directly from a manufacturer of taxable products; or
(1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;
Terms Used In Indiana Code 6-7-2-2
- distributor: means a person who:
Indiana Code 6-7-2-2
- person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 6-7-2-3
(3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.103.