Sec. 7. As used in this chapter, "retail dealer" means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers.
As added by P.L.165-2021, SEC.119.
Structure Indiana Code
Chapter 4. Electronic Cigarette Tax
6-7-4-1. "Closed System Cartridge"
6-7-4-2. "Consumable Material"
6-7-4-4. "Gross Retail Income"
6-7-4-5. "Open System Container"
6-7-4-9. Rate of Taxation; Liability to Remit Tax
6-7-4-10. Electronic Cigarette Retail Dealer's Certificate; Application Process; Bond Requirement
6-7-4-11. Selling Consumable Material or Vapor Products
6-7-4-12. Liability for Payment of Taxes