Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-8 - Registration
Section 45 IAC 2.2-8-13 - Exemption certificates; authorization

45 Ind. Admin. Code 2.2-8-13

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Current through November 6, 2024
Section 45 IAC 2.2-8-13 - Exemption certificates; authorization

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 13.

The following are the only persons authorized to issue exemption certificates:

(1) Retail merchants, wholesalers, and manufacturers, who are registered with the Department under this chapter [ 45 IAC 2.2-8 ];
(2) Organizations which are exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and which are registered with the Department under this chapter [ 45 IAC 2.2-8 ]; and
(3) Other persons who are exempt from the state gross retail tax with respect to any part of their purchases.

45 IAC 2.2-8-13

Department of State Revenue; Ch. 8, Reg. 6-2.5-8-8 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 67