25 IAC 1.5-1-13
25 IAC 1.5-1-13 "Wholesale business" defined
Cite as Ind. Admin. Code tit. 25, r. 1.5-1-13
Sec. 13. "Wholesale business" means a business that derives its principal source of income from sales to retailers, other merchants, or
industrial, institutional or commercial users who will use the goods for resale or business use.