Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.
Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105.