IC 6-2.5-10-5: Collection of NAICS codes

Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the current edition of the North American Industry Classification System Manual - United States, published by the National Technical Information Service of the United States Department of Commerce.

(b) The department shall collect and maintain for all retail merchants information concerning the NAICS codes of the merchants.