Sec. 2. As used in this chapter, "merchant" means a person or an entity that engages in the selling of tobacco products by delivery sale.
As added by P.L.253-2003, SEC.1.
Structure Indiana Code
Chapter 5. Delivery Sales of Tobacco Products
24-3-5-0.2. "Cigarette Manufacturer"
24-3-5-4.5. Delivery Sale by Merchant; Penalties
24-3-5-5. Mailing or Shipping Tobacco Products; Requirements; Penalties
24-3-5-6. Filing With Department of State Revenue; Compliance