IC 7.1-7-2-21: "Retailer"

Sec. 21. "Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business:

(1) acquires any form of e-liquid or e-liquid product for the purpose of resale; and

(2) transfers the e-liquid or e-liquid product to another person for money or other consideration.