{"data":{"id":"us-in/ic-6-7-2-2","jurisdiction":"us-in","citation":"IC 6-7-2-2","heading":"\"Distributor\"","body":"Sec. 2. As used in this chapter, \"distributor\" means a person who:\n(1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;\n(2) purchases taxable products directly from a manufacturer of taxable products; or\n(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.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 2. Tobacco Products Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-2-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"625668aac230c6637f9fccaec59848392596e707ed45b9bfd400fc2651bb3dba","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-2-1","next":"us-in/ic-6-7-2-2.1"},"notice":"GroundRules: Original legal text. Not legal advice."}