Sec. 8. (a) As used in this chapter, "retailer" means a person engaged in the business of selling, at retail, farm or industrial machinery. (b) The term does not include a retail seller of: (1) petroleum products, if the sale of petroleum products is the primary purpose of the retail seller's business; (2) motor vehicles (as defined in IC 9-13-2-105 (a)); or (3) automotive care and replacement products. (c) The term includes the heirs, personal representative, guardian, or receiver of a retailer. [Pre-2008 Recodification Citation: 15-7-7-8.]
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