Sec. 195.7. (a) "Sale" or "sell", for purposes of sections 126(b) and 194(c) of this chapter and IC 13-20.5 , means a transfer for consideration of title or of the right to use by a: (1) lease or sales contract, including transactions conducted through sales outlets, catalogs, or the Internet or any other similar electronic means either inside or outside Indiana; and (2) person that conducts the transaction and controls the delivery of a video display device to a consumer in Indiana. (b) The term does not include a manufacturer's or distributor's wholesale transaction with a distributor or retailer.
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