IC 6-2.5-4-13: Definition of retail merchant making retail transaction

Sec. 13. A person is a retail merchant making a retail transaction when a person sells:

(1) a prepaid calling service or prepaid wireless calling service at retail;

(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;

(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or

(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.