Sec. 2. "Transient merchant", when used in this chapter, includes all persons, firms, limited liability companies, and corporations, both as principals and agents, who engage in, do, or transact any temporary or transient business in this state, either in one (1) locality or in traveling from place to place in this state, offering for sale or selling goods, wares, or merchandise, and those who, for the purpose of carrying on such business, hire, lease, or occupy any permanent or mobile building, structure, or real estate for the exhibition by means of samples, catalogues, photographs, and price lists or sale of such goods, wares, or merchandise. The term does not include the following:

(1) any person, individual, copartner, limited liability company, or corporation which grows the goods, wares, or merchandise that is sold or offered for sale;

(2) a person who makes crafts or items by hand and sells them or offers them for sale;

(3) an auctioneer who is licensed under IC 25-6.1;

(4) a resident of the county in which the sale takes place who conducts a sale of tangible personal property for no more than four (4) days per calendar year;

(5) an organization that is exempt from the Indiana gross retail tax under IC 6-2.5-5-26;

(6) a person who:

(A) sells merchandise;

(B) offers to sell merchandise; and

(C) provides proof that the sale is being conducted as part of an activity sponsored by an organization described in subdivision (5);

(7) a person who:

(A) organizes;

(B) sells merchandise at;

(C) offers to sell merchandise at; or

(D) exhibits at;

a trade show or convention;

(8) except as provided in section 15 of this chapter, a person who holds a registered retail merchant's certificate under IC 6-2.5-8.

Formerly: Acts 1955, c.345, s.2. As amended by Acts 1982, P.L.154, SEC.130; P.L.158-1986, SEC.1; P.L.11-1987, SEC.28; P.L.48-1991, SEC.72; P.L.8-1993, SEC.400; P.L.19-1994, SEC.15.