Indiana Code
Chapter 16.6. Enhanced Prepaid Wireless Telecommunications Service Charge
36-8-16.6-9. "Retail Transaction"

Sec. 9. (a) As used in this chapter, "retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
(b) The term does not include a transaction in which an eligible telecommunications carrier receives Lifeline reimbursement from the universal service fund.
As added by P.L.113-2010, SEC.151. Amended by P.L.36-2016, SEC.2.