Sec. 2. "Transient merchant", when used in this chapter, includes all persons, firms, limited liability companies, and corporations, both as principals and agents, who engage in, do, or transact any temporary or transient business in this state, either in one (1) locality or in traveling from place to place in this state, offering for sale or selling goods, wares, or merchandise, and those who, for the purpose of carrying on such business, hire, lease, or occupy any permanent or mobile building, structure, or real estate for the exhibition by means of samples, catalogues, photographs, and price lists or sale of such goods, wares, or merchandise. The term does not include the following:
(1) any person, individual, copartner, limited liability company, or corporation which grows the goods, wares, or merchandise that is sold or offered for sale;
(2) a person who makes crafts or items by hand and sells them or offers them for sale;
(3) an auctioneer who is licensed under IC 25-6.1;
(4) a resident of the county in which the sale takes place who conducts a sale of tangible personal property for no more than four (4) days per calendar year;
(5) an organization that is exempt from the Indiana gross retail tax under IC 6-2.5-5-26;
(6) a person who:
(A) sells merchandise;
(B) offers to sell merchandise; and
(C) provides proof that the sale is being conducted as part of an activity sponsored by an organization described in subdivision (5);
(7) a person who:
(A) organizes;
(B) sells merchandise at;
(C) offers to sell merchandise at; or
(D) exhibits at;
a trade show or convention;
(8) except as provided in section 15 of this chapter, a person who holds a registered retail merchant's certificate under IC 6-2.5-8.
Formerly: Acts 1955, c.345, s.2. As amended by Acts 1982, P.L.154, SEC.130; P.L.158-1986, SEC.1; P.L.11-1987, SEC.28; P.L.48-1991, SEC.72; P.L.8-1993, SEC.400; P.L.19-1994, SEC.15.
Structure Indiana Code
Title 25. Professions and Occupations
Article 37. Transient Merchants
Chapter 1. Regulation of Transient Merchants by Local Governmental Units
25-37-1-2. "Transient Merchant" Defined
25-37-1-3. Necessity for License
25-37-1-4. Application for License; Attached Statements
25-37-1-5. Surety Bond; Agent for Service of Process; Action Upon Bond
25-37-1-5.5. Reduction and Waiver of Surety Bond
25-37-1-6.5. Reduction and Waiver of License Fee
25-37-1-7. Issuance of License; Transferability; Use and Validity of License; Record of Licenses
25-37-1-8. Inventory of Goods Sold
25-37-1-11. Municipal Authority Over Transient Merchants
25-37-1-12. Use and Disposition of Receipts
25-37-1-13. Temporary Association or Partnership
25-37-1-14. Veterans; License Fees; Counties Having Consolidated Cities
25-37-1-15. Holders of Registered Retail Merchant's Certificates in Certain Counties