{"data":{"id":"us-in/ic-6-2.5-3.5-1","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-1","heading":"\"Distributor\"","body":"Sec. 1. As used in this chapter, \"distributor\" means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"49b554c1910c3bdce0c032bab46289059a1f4366c141f8efeef7a7e60cb663b0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3-11","next":"us-in/ic-6-2.5-3.5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}