"Retailer"
Ind. Code § 7.1-7-2-21
in effectSec. 21. "Retailer" means a person, other than a manufacturer, who in the ordinary course of the person's regular trade or business:
(1) acquires any form of e-liquid or e-liquid product for the purpose of resale; and
(2) transfers the e-liquid or e-liquid product to another person for money or other consideration.
As added by P.L.176-2015, SEC.9. Amended by P.L.148-2026, SEC.20.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/7.1Fetched: 10/17/2026
