{"data":{"id":"us-in/ic-6-2.5-4-13","jurisdiction":"us-in","citation":"IC 6-2.5-4-13","heading":"Definition of retail merchant making retail transaction","body":"Sec. 13. A person is a retail merchant making a retail transaction when a person sells:\n(1) a prepaid calling service or prepaid wireless calling service at retail;\n(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;\n(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or\n(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 4. Retail Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-4-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"abccfd362a0603203f8b555b22e07c959658b7755b8006f0dfb188d5aeb9b2e6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-4-12","next":"us-in/ic-6-2.5-4-14"},"notice":"GroundRules: Original legal text. Not legal advice."}