Indiana Code

Ind. Code § 26-1-2-104 (2026)

"Merchant"; "between merchants"; "financing agency"

✓ current as of May 2026
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     Sec. 104. (1) "Merchant" means a person who deals in goods of the kind or otherwise by his occupation holds himself out as having knowledge or skill peculiar to the practices or goods involved in the transaction or to whom such knowledge or skill may be attributed by his employment of an agent or broker or other intermediary who by his occupation holds himself out as having such knowledge or skill.

     (2) "Financing agency" means a bank, finance company, or other person who in the ordinary course of business makes advances against goods or documents of title or who by arrangement with either the seller or the buyer intervenes in ordinary course to make or collect payment due or claimed under the contract for sale, as by purchasing or paying the seller's draft or making advances against it or by merely taking it for collection whether or not documents of title accompany or are associated with the draft. "Financing agency" includes also a bank or other person who similarly intervenes between persons who are in the position of seller and buyer in respect to the goods (IC 26-1-2-707).

     (3) "Between merchants" means in any transaction with respect to which both parties are chargeable with the knowledge or skill of merchants.

Formerly: Acts 1963, c.317, s.2-104. As amended by P.L.152-1986, SEC.122; P.L.143-2007, SEC.8.

 

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1981–2024 · leading case: Gared Holdings, LLC v. Best Bolt Prods., Inc., 991 N.E.2d 1005 (Ind. Ct. App. 2013).
Gared Holdings, LLC v. Best Bolt Prods., Inc., 991 N.E.2d 1005 (Ind. Ct. App. 2013). · cites it 6× “Indiana Code Section 26-1-2-104 defines a “merchant” as “a person who deals in goods of the kind or otherwise by his occupation holds himself out as having knowledge or skill peculiar to the practices or goods involved in the transaction.”
Johnson v. Scandia Assocs., Inc., 641 N.E.2d 51 (Ind. Ct. App. 1995). · cites it 5× “I.C. § 26-1-2-104 Comment 2. In the landlord and tenant context, the analog to the merchant seller is the professional landlord that is in the business of renting dwellings to tenants.”
Van Bibber v. Norris, 419 N.E.2d 115 (Ind. 1981). · cites it 2× “” Ind.Code § 26-1-2-104. We note, however, that the absence of a similar burden of observing “reasonable commercial standards” on a secured party reflects the code drafters’ recognition that sales transactions are more amenable to establishment of “reasonable commercial…”
Maxon Corp. v. Tyler Pipe Indus., Inc., 497 N.E.2d 570 (Ind. Ct. App. 1986). · cites it 2× “[6] Maxon and Tyler agree that they are "merchants" as that term is defined in Ind. Code 26-1-2-104(1) (Burns Code Ed. 1974).”
Wildwood Indus., Inc. v. Genuine Mach. Design, Inc., 587 F. Supp. 2d 1035 (N.D. Ind. 2008). “Ind.Code 26-1-2-104. 54. A valid contract for the sale of goods may exist even though the time of delivery is omitted.”
Campbell v. Supervalu, Inc., 565 F. Supp. 2d 969 (N.D. Ind. 2008). · cites it 2× “Code § 26-l-2-103(l)(d) (defining seller); Ind. Code § 26-1-2-104 (1) (defining merchant).”
Indiana Farm Bureau Coop. Ass'n v. Ennis, 574 N.E.2d 322 (Ind. Ct. App. 1991). · cites it 2× “IFB presents that both IFB and Ennis Brothers are merchants as defined by I.C. § 26-1-2-104. See Sebasty v. Perschke (1980), Ind.”
Kimco Leasing Co. v. Lake Hortonia Props., 640 A.2d 18 (Vt. 1993). “Ind. Code Ann. § 26-1-2-104 (1) (Burns 1992).”
Polycon Indus. Inc v. R & B Plastics Mach., LLC (N.D. Ind. 2024). · cites it 2× “” Ind. Code § 26-1-2-104 (1). Monroe does not dispute, nor could it, that it is a merchant of blow-molding molds.”
— Ind. Code § 26-1-2-104(1) — 2 cases
Maxon Corp. v. Tyler Pipe Indus., Inc., 497 N.E.2d 570 (Ind. Ct. App. 1986). “[6] Maxon and Tyler agree that they are "merchants" as that term is defined in Ind. Code 26-1-2-104(1) (Burns Code Ed. 1974).”
Johnson v. Scandia Assocs., Inc., 641 N.E.2d 51 (Ind. Ct. App. 1995). “I.C. § 26-1-2-104 Comment 2. In the landlord and tenant context, the analog to the merchant seller is the professional landlord that is in the business of renting dwellings to tenants.”
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