IC 24-4-13-0.5: Application

Sec. 0.5. (a) This chapter applies only to a jeweler that is a retail merchant that:

(1) is located in an area zoned for commercial land use;

(2) is open to the public;

(3) primarily sells jewelry; and

(4) remitted at least ten thousand dollars ($10,000) of Indiana gross retail and use tax during the immediately preceding calendar year as a result of retail sales of jewelry.

(b) This chapter does not apply to the following:

(1) A precious metal dealer regulated under IC 24-4-19.

(2) A valuable metal dealer (as defined in IC 25-37.5-1-1(b)).

(3) A pawnbroker licensed under IC 28-7-5.