329 IAC 16-2-42
329 IAC 16-2-42 "Retailer" defined
Cite as Ind. Admin. Code tit. 329, r. 16-2-42
Sec. 42. "Retailer" means a person who sells an electronic device in the state to a consumer. The term includes a manufacturer of an
electronic device who sells directly to a consumer through any means, including transactions conducted through:
(1) sales outlets;
(2) catalogs;
(3) the Internet; or
(4) any similar electronic means.