IC 6-7-2-2: "Distributor"

Sec. 2. As used in this chapter, "distributor" means a person who:

(1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;

(2) purchases taxable products directly from a manufacturer of taxable products; or

(3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.