{"data":{"id":"us-in/ic-6-7-1-7","jurisdiction":"us-in","citation":"IC 6-7-1-7","heading":"\"Retailer\"","body":"Sec. 7. As used in this chapter, \"retailer\" means every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 1. Cigarette Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-1-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3781085285ae9c2f3779c83cb18f6dd22acc41166110a179aca9f0993e604986","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-1-6","next":"us-in/ic-6-7-1-7.5"},"notice":"GroundRules: Original legal text. Not legal advice."}